Article 5(2) of Directive (EU) 2022/2464 is amended as follows:
((a))
the first subparagraph is amended as follows:
((i))
in point (b), the introductory wording is replaced by the following:
‘for financial years starting on or after 1 January 2027:’;
((ii))
in point (c), the introductory wording is replaced by the following:
‘for financial years starting on or after 1 January 2028:’;
((b))
the third subparagraph is amended as follows:
((i))
in point (b), the introductory wording is replaced by the following:
‘for financial years starting on or after 1 January 2027:’;
((ii))
in point (c), the introductory wording is replaced by the following:
‘for financial years starting on or after 1 January 2028:’.