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dossier	COM(2000)85 - Amendment of Decisions 97/375/EC, 97/510/EC, 98/20/EC, 98/23/EC and 98/161/EC.
document	COM(2000)85
date	June 29, 2000

Article 1
Article 2
Article 3
Article 4
Article 5
Article 6

Article 1

Article 1 of Decision 97/375/EC is replaced by the following:

"By way of derogation from the provisions of Article 17(1) of Directive 77/388/EEC, the United Kingdom is hereby authorised, until 31 December 2003, to provide within an optional scheme that enterprises with an annual turnover not higher than GBP 600 000 must postpone the right of deduction of tax until it has been paid to the supplier."

Article 2

In Article 1 of Decision 97/510/EC, the date 31 December 1999 is replaced by 31 December 2003.

Article 3

In Article 1 of Decision 98/20/EC, the date 31 December 1999 is replaced by 31 December 2003.

Article 4

In Article 1 of Decision 98/23/EC, the date 31 December 1999 is replaced by 31 December 2003.

Article 5

In Article 1 of Decision 98/161/EC, the date 31 December 1999 is replaced by 31 December 2003.

Article 6

This Decision is addressed to Ireland, the Kingdom of the Netherlands and the United Kingdom.