Article 6U.K.Entry into force and application

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

It shall apply from 1 January 2018.

However:

(a)

point 11(a) and (b) of Article 3 shall apply from 1 January 2015;

(b)

point 23(b) of Article 1 shall apply from 1 January 2016; and

(c)

point 3 of Article 4 shall apply from 1 January 2019.