# Commission Implementing Regulation (EU) 2020/21 of 14 January 2020 amending Implementing Regulation (EU) No 79/2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax, Article 1

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

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. ’ .

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Source: https://www.legislation.gov.uk/eur/2020/21/article/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-21/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.