Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast) (c. 904)

CHAPTER XVI U.K. FINAL PROVISIONS

Article 62 U.K.

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.

It shall apply from 1 January 2012.

However, Articles 33 to 37 shall apply from 1 November 2010;

Chapter V, with the exception of Articles 22 and 23, shall apply from 1 January 2013;

• Articles 38 to 42 shall apply from 1 January 2012 until 31 December 2014; and

• Articles 43 to 47 shall apply from 1 January 2015.