The Annex to Regulation (EC) No 1126/2008 is amended as follows:
((a))
Interpretation 23 Uncertainty over Income Tax Treatments of the International Financial Reporting Interpretations Committee (IFRIC 23) is inserted as set out in the Annex to this Regulation;
((b))
International Financial Reporting Standard (IFRS) 1 is amended in accordance with IFRIC 23 as set out in the Annex to this Regulation.