Article 1
Implementing Regulation (EU) 2019/947 is amended as follows: (1) in Article 20, ‘1 July 2022’ is replaced by ‘1 January 2023’; (2) Article 21 is amended as follows: (a) in paragraph 1, ‘1 July 2021’ is replaced by ‘1 January 2022’; (b) in paragraph 2, ‘1 July 2021’ is replaced by ‘1 January 2022’; (c) in paragraph 3, ‘1 July 2022’ is replaced by ‘1 January 2023’; (3) in Article 22, ‘two years’ is replaced by ‘30 months’; (4) Article 23 is amended as follows: (a) in paragraph 1, the second subparagraph is replaced by the following: ‘It shall apply from 31 December 2020.’; (b) paragraph 5 is replaced by the following: ‘5. Paragraph 3 of Article 15 shall apply from 1 January 2022.’.