Implementing Regulation (EU) 2021/1165 is amended as follows:
(1)
in Article 11, the second paragraph is replaced by the following:
‘However, Annex VII shall continue to apply until 31 December 2027 and Annex IX shall continue to apply until 31 December 2023.’;
(2)
in Article 12(1), the date ‘31 December 2025’ is replaced by ‘31 December 2027’;
(3)
in Article 13, the third paragraph is replaced by the following:
‘Article 5(1), (2) and (3) shall apply from 1 January 2028.’;
(4)
Annex V is amended in accordance with the Annex to this Regulation.