(1) Article 5 ceases to have effect on 1st January 2022.
(2) Before the end of 2017, the Treasury must -
(a) carry out a review of article 5;
(b) set out the conclusions of the review in a report; and
(c) publish the report.
(3) The report must in particular -
(a) set out the objectives intended to be achieved by article 5;
(b) assess the extent to which those objectives are achieved; and
(c) assess whether those objectives remain appropriate and, if so, the extent to which they could be achieved with a scheme that imposes less regulation.