# Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast), Article 65

Extent: E+W+S+N.I.

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
It shall apply from 1 July 2011.
However:
point (a) of Article 3, point (b) of Article 11(2), Article 23(1) and Article 24(1) shall apply from 1 January 2013,
point (b) of Article 3 shall apply from 1 January 2015,
point (c) of Article 11(2) shall apply until 31 December 2014.

---
Source: https://www.legislation.gov.uk/eur/2011/282/article/65 (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-282/article-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.