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.