Article 10U.K.Entry into force and application

1.This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

2.It shall apply from 1 January 2015. However, Article 3(1)(a)(iv) and (v), Article 3(1)(b)(iv) and (v), Article 4(1)(b), (c) and (d), and Article 4(2)(b), (c) and (d) shall apply from 1 April 2015.