# Commission Implementing Regulation (EU) No 1353/2014 of 15 December 2014 amending Implementing Regulation (EU) No 1156/2012 laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU on administrative cooperation in the field of taxation, Article 2

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

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2015.

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Source: https://www.legislation.gov.uk/eur/2014/1353/article/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-1353/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.