[F1 Article 1 U.K.

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.’ .]

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2020/1318 of 22 September 2020 amending Implementing Regulations (EU) 2020/21 and (EU) No 2020/194 as regards the dates of application in response to the COVID‐19 pandemic.