# Commission Implementing Regulation (EU) 2020/1318 of 22 September 2020 amending Implementing Regulations (EU) 2020/21 and (EU) No 2020/194 as regards the dates of application in response to the COVID‐19 pandemic, Article 1: Amendments to Implementing Regulation (EU) 2020/21

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

Implementing Regulation (EU) 2020/21 is amended as follows:
(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:
(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) in Article 2, the second paragraph is replaced by the following:
‘It shall apply from 1 July 2021.’;

---
Source: https://www.legislation.gov.uk/eur/2020/1318/article/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1318/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.