Article 1 Amendments to Implementing Regulation (EU) 2020/21

Implementing Regulation (EU) 2020/21 is amended as follows:

1. (1)

   Article 1 is replaced by the following:

   ‘Article 1

   In Article 7(2) of Implementing Regulation (EU) No 79/2012, point (d) is replaced by the following:

   1. (d)

      as from 1 July 2021, the tax rates applicable to supplies of goods and services in accordance with the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC referred to in the second paragraph of Article 47g of Regulation (EU) No 904/2010.’’;

2. (2)

   in Article 2, the second paragraph is replaced by the following:

   ‘It shall apply from 1 July 2021.’;