In Article 21 -

(a) for "The Commission" in each place it occurs substitute "the Treasury";

(b) in paragraph (1), for "adopt implementing acts" substitute "by regulations make provision";

(c) in paragraph (2) -

(i) for "adopted an implementing act" substitute "made regulations";

(ii) omit from "That implementing act shall be adopted in accordance" to the end.

(iii) omit the final sub-paragraph.