Article 3

This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Union.

It shall apply as from 1 January 2008 with the following exceptions:

1. (a)

   Article 1(1)(a) shall apply as of 1 April 2008;

2. (b)

   Article 1(4) shall apply as from 1 January 2007.