1. Notwithstanding the time limits for filing information on reportable cross-border arrangements as specified in Article 8ab(12), Member States may take the measures necessary to allow intermediaries and relevant taxpayers to file, by 28 February 2021, information on reportable cross-border arrangements the first step of which was implemented between 25 June 2018 and 30 June 2020.
2. Where Member States take measures as referred to in paragraph 1, they shall also take the measures necessary to allow:
(a) notwithstanding Article 8ab(18), the first information to be communicated by 30 April 2021;
(b) the period of 30 days for filing information referred to in Article 8ab(1) and (7) to begin by 1 January 2021 where:
(i) a reportable cross-border arrangement is made available for implementation or is ready for implementation, or where the first step in its implementation has been made between 1 July 2020 and 31 December 2020; or
(ii) intermediaries within the meaning of the second paragra
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