While the IR also entered into force on the same day, the structure of its text means that it does not become applicable until later. Due to the disruption caused by the COVID19 outbreak, the EC published a further amendment to the IR on 5 June 2020 as Regulation (EU) 2020/746 which postponed the applicability date of the IR until 31 December 2020, as well as adjusting a number of other relevant dates in the future. As part of the ‘Brexit Treaty’ the UK is required by international law to implement any elements of EU regulation that come into force and become applicable within the ‘transition period’ (to 31 December 2020). Therefore, the IR will become applicable within the UK on Thursday 31 December 2020. Note: All dates within this document have been adjusted where necessary to reflect the effect of this revised applicability date1 . Consolidated versions of the IR and the DR, which include all published and planned amendments, can be found at these links as CAP 1789A (IR) and CAP 1789B (DR).
