Article 2
United Kingdom
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
F1It shall apply from 1 July 2021 .
However, Member States shall allow taxable persons and intermediaries acting on their behalf to submit the information required under Articles 360, 369c or 369o of Directive 2006/112/EC for registration under the special schemes as from 1 April 2021 .