European Union (Distance Contracts for Financial Services) Regulations 2026

Download PDF Íoslódáil PDF Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of rd July, 2026. I, SIMON HARRIS, Minister for Finance, in exercise of the powers conferred on me by section 3 of the European Communities Act 1972 (No. 27 of 1972) and for the purpose of giving effect to Directive (EU) 2023/2673 of the European Parliament and of the Council of 22 November 2023 , hereby make the following regulations: 2. In these Regulations, “Act of 2022” means the Consumer Rights Act 2022 (No. 37 of 2022). Amendment of section 4 of Act of 2022 3. Section 4 of the Act of 2022 is amended, in subsection (1), by the substitution of “Parts 2, 3, 4, 5 and 6” for “Parts 2 to 6”. Amendment of section 96(1) of Act of 2022 4. Section 96(1) of the Act of 2022 is amended by the substitution of the following definition for the definition of “Consumer Rights Directive”: “ ‘Consumer Rights Directive’ means Directive 2011/83/EU of the European Parliament and of the Council of 25 October 2011 on consumer rights, amending Council Directive 93/13/EEC and Directive 1999/44/EC of the European Parliament and of the Council and repealing Council Directive 85/577/EEC and Directive 97/7/EC of the European Parliament and of the Council, as amended by Directive (EU) 2015/2302 of the European Parliament and of the Council of 25 November 2015 , Directive (EU) 2019/2161 of the European Parliament and of the Council of 27 November 2019 and Directive (EU) 2023/2673 of the European Parliament and of the Council of 22 November 2023 Amendment of section 112(1) of Act of 2022 5. Section 112(1) of the Act of 2022 is amended by the substitution of “, in accordance with section 115 or 115A,” for “in accordance with section 115”. Exercise of right to cancel through online cancellation function 6. The Act of 2022 is amended by the insertion of the following section after section 115: (1) Where a consumer concludes a distance contract by means of an online interface, the trader shall ensure that the consumer can exercise the right to cancel the contract, under section 112 or 125E, as the case may be, by using a function (in this section referred to as an ‘online cancellation function’) that is – (a) labelled with the words ‘cancel contract here’ or in a similarly unambiguous and easily legible manner, (b) prominently displayed on the online interface and easily accessible to the consumer, and (c) continuously available throughout the cancellation period or relevant cancellation period (within the meaning of Part 5A), as the case may be. (2) (a) Where the consumer wishes to exercise his or her intention to cancel a contract, the online cancellation function shall enable the consumer to submit an online cancellation statement (in this section referred to as a ‘cancellation statement’) to the trader informing the trader of his or her decision to cancel the contract. (b) The cancellation statement shall enable the consumer to provide or, as the case may be, confirm, the following information to the trader: (i) the consumer’s name; (ii) details identifying the contract the consumer wishes to cancel; (iii) details of the electronic means by which the confirmation of the cancellation will be sent to the consumer. (3) Where the consumer has completed the cancellation statement in accordance with subsection (2), the trader shall enable the consumer to submit the cancellation statement by means of an online cancellation confirmation function that is labelled in an easily legible manner with the words ‘confirm cancellation’. (4) Where the consumer submits a cancellation statement pursuant to subsection (3), the trader shall send to the consumer, without undue delay, an acknowledgement of receipt, on a durable medium, of the cancellation by the consumer, including the content of the cancellation statement and the date and time of its submission. (5) The consumer exercises the right to cancel his or her contract online within the cancellation period or relevant cancellation period (within the meaning of Part 5A), as the case may be, if the consumer submits the cancellation statement to the trader before that period has expired. (6) A trader who contravenes subsection (1), (2), (3) or (4) commits an offence.”. 7. The Act of 2022 is amended by the insertion of the following Part after Part 5: “PART 5A Definitions (Part 5A) (1) In this Part – ‘Consumer Rights Directive’ means Directive 2011/83/EU of the European Parliament and of the Council of 25 October 2011 on consumer rights, amending Council Directive 93/13/EEC and Directive 1999/44/EC of the European Parliament and of the Council and repealing Council Directive 85/577/EEC and Directive 97/7/EC of the European Parliament and of the Council, as amended by Directive (EU) 2015/2302 of the European Parliament and of the Council of 25 November 2015 , Directive (EU) 2019/2161 of the European Parliament and of the Council of 27 November 2019 and Directive (EU) 2023/2673 of the European Parliament and of the Council of 22 November 2023 ‘relevant cancellation period’ means a cancellation period referred to in subsection (2), (3) or (4), as appropriate, of section 125E; (2) A word or expression used in this Part that is also used in the Consumer Rights Directive has, unless the context otherwise requires, the same meaning in this Part as it has in that Directive. (3) A court shall construe this Part in a manner that gives effect to the Consumer Rights Directive and, for this purpose, the court shall have regard to the provisions of that Directive, including its preamble. Application (Part 5A) (a) Articles 1, 3(2), 3(5), 4, 26, and 29 of the Consumer Rights Directive; (b) sections 2, 5, 99, 107, 115A, 122(1), 123, 124, 125, 142(1) and 147. (2) Where a distance contract to which this Part applies comprises an initial service agreement, followed by successive operations, or a series of separate operations, of the same nature performed over time, with the exception of communications by telephone as referred to in section 124, the provisions referred to in paragraphs (a) and (b) of subsection (1) shall apply only to the initial service agreement. (3) If a distance contract to which this Part applies does not include an initial service agreement but consists of successive operations, or separate operations, of the same nature performed over time between the same contractual parties, sections 125D and 125H shall apply only to the first operation. (4) Where no operation of the same nature is performed for more than 12 months, the next operation shall be deemed to be the first in a new series of operations and, accordingly, sections 125D and 125H shall apply to the operation. (1) (a) In good time before the consumer is bound by a distance contract to which this Part applies, the trader shall provide to the consumer the information specified in Schedule 3A. (b) The information referred to in paragraph (a) shall be provided – (i) in a clear and comprehensible manner, (ii) on a durable medium, and (iii) upon request, in an appropriate and accessible format for a consumer with a disability, including a visual impairment. (2) Where a trader makes a telephone call to a consumer in respect of a distance contract to which this Part applies, the trader shall, at the beginning of the call, disclose – (a) the trader’s identity, (b) the commercial purpose of the call, and (c) whether the call is being recorded, or may be recorded. (3) Where a trader makes a telephone call as referred to in subsection (2), and where the consumer expressly agrees, the trader – (a) may provide only the information specified in clauses (a), (f), (g), (l), (q) and (r) of Schedule 3A before the consumer is bound by the distance contract concerned, (b) shall inform the consumer of the nature and availability of the information, other than the information referred to in paragraph (a), specified in Schedule 3A, and (c) shall provide the information specified in Schedule 3A that is not referred to in paragraph (a) to the consumer on a durable medium immediately after the conclusion of the distance contract concerned. (4) Where the information specified in Schedule 3A is provided to the consumer less than one day before the consumer is bound by a distance contract to which this Part applies, the trader shall remind the consumer, on a durable medium, between one and 7 days after the conclusion of the contract, of – (a) the right of the consumer to cancel the distance contract concerned, and (b) the procedure to follow to cancel the distance contract concerned in accordance with section 125E. (5) (a) Where a trader provides information in respect of a distance contract to which this Part applies by electronic means, the trader may layer the information referred to in paragraph (1)(a), other than the information specified in clauses (a), (f), (g), (l), (q) and (r) of Schedule 3A. (b) Where a trader layers information referred to in paragraph (a) – (ii) the trader shall ensure that the consumer is presented with all the pre-contractual information referred to in paragraph (1)(a) before the conclusion of the distance contract concerned. (6) It shall be for the trader to show that the trader has complied with any requirement imposed on the trader under this section, in relation to the provision of information to the consumer. (7) (a) Subject to paragraph (b), nothing in this section affects any other European Union law governing specific financial services, or any enactment or rule of law giving effect to any such European Union law, containing rules on the information to be provided to a consumer prior to the conclusion of a contract for specific financial services. (b) Where any other European Union law referred to in paragraph (a), or any enactment or rule of law giving effect to any such European Union law, does not contain rules on information regarding the right to cancel a contract for specific financial services, the trader shall inform the consumer about the existence, or absence, of such a right of cancellation in accordance with clauses (q) and (r) of Schedule 3A. (8) A trader who contravenes subsection (1), (2), (3), (4), or (5) commits an offence. (1) A consumer may cancel a distance contract to which this Part applies before the expiry of the relevant cancellation period in accordance with section 125F without penalty and without giving any reason for the cancellation. (2) Subject to subsection (3), the relevant cancellation period for a distance contract to which this Part applies ends on the expiry of a period of 14 days beginning on the later of – (a) the day on which the distance contract concerned is concluded, or (b) the day on which the consumer receives the contractual terms and conditions and the information specified in section 125D, if the information is received after the day the distance contract concerned is concluded. (3) The cancellation period for a distance contract to which this Part applies that relates to personal pensions ends on the expiry of a period of 30 days beginning on – (a) the day on which the distance contract concerned is concluded, or (b) the day on which the consumer receives the contractual terms and conditions and the information specified in section 125D, if the information is received after the day the distance contract concerned is concluded. (4) (a) Subject to paragraph (b), where the consumer does not receive the contractual terms and conditions and the information specified in section 125D, the cancellation period shall end on the expiry of a period of 12 months and 14 days beginning on the day on which the distance contract to which this Part applies is concluded. (b) Paragraph (a) shall not apply if the consumer has not been informed about his or her right to cancel as required under clauses (q) and (r) of Schedule 3A. (5) The right of cancellation shall not apply to the following: (i) foreign exchange; (ii) money market instruments; (iii) transferable securities; (iv) units in collective investment undertakings; (vi) forward interest-rate agreements; (vii) interest-rate, currency and equity swaps; (viii) options to acquire or dispose of any instruments referred to in this paragraph, including equivalent cash-settled instruments and options on currency and on interest rates; (b) travel and baggage insurance policies or similar short-term insurance policies of less than one month’s duration; (c) a distance contract to which this Part applies, the performance of which has been fully completed by both parties at the consumer’s express request before the consumer exercises his or her right to cancel. Exercise of right to cancel . (1) Where the consumer wishes to exercise the right to cancel a distance contract to which this Part applies under section 125E, the consumer shall, before the end of the relevant cancellation period, inform the trader of his or her decision to cancel the contract. (2) For the purpose of informing the trader in accordance with subsection (1), the consumer may use an online cancellation function in accordance with section 115A. (3) Where an ancillary service relating to the distance contract to which this Part applies is provided by the trader, or by a third party on the basis of an agreement between that third party and the trader, the consumer shall not be bound by the ancillary contract if the consumer exercises his or her right of cancellation in accordance with this section. (4) Where the consumer chooses to terminate the ancillary contract, that contract shall be terminated without any costs for the consumer. (5) This section shall be without prejudice to any enactment or common law rules establishing a period of time during which the performance of the contract may not begin. (6) (a) Where any other European Union law governing specific financial services, or any enactment or rule of law giving effect to any such other European Union law, contains rules on the right to cancel, only rules of that European Union law, or that enactment or rule of law giving effect to that European Union law, shall apply to those specific financial services, unless otherwise provided for in that other European Union law or that enactment or rule of law giving effect to same. (b) Where any other European Union law governing specific financial services, or any enactment or rule of law giving effect to any such other European Union law, gives Member States the right to choose between the right to cancel and an alternative, such as a reflection period, only the corresponding rules of that European Union law, or that enactment or rule of law giving effect to that European Union law, shall apply to those specific financial services, unless otherwise provided for in that other European Union law or that enactment or rule of law giving effect to same. (7) A trader who contravenes subsection (3) or (4) commits an offence. (1) Where the consumer exercises the right to cancel under section 125E, the consumer may only be required to pay for the financial service actually provided by the trader in accordance with the distance contract to which this Part applies. (2) A payment referred to in subsection (1) – (a) shall be made by the consumer without undue delay, and (b) shall not – (i) exceed an amount which is in proportion to the extent of the financial service that was provided to the consumer before the notice of cancellation took effect, or (ii) be an amount that could be construed as a penalty. (3) The trader may impose a payment referred to in subsection (1) only if the consumer has been duly informed of the amount of the payment in accordance with clauses (q) and (r) of Schedule 3A. (4) The trader may not impose a payment referred to in subsection (1) if the trader had, without the prior request of the consumer to do so, begun to perform the distance contract concerned before the end of the relevant cancellation period. (5) The trader shall, without any undue delay and no later than 30 days from the date on which the trader receives the notification of cancellation pursuant to section 125F, return to the consumer any sums the trader has received from the consumer in accordance with the distance contract concerned, other than the amount referred to in subsection (1). (6) The consumer shall, without any undue delay and not later than 30 days after the date on which the consumer cancelled the distance contract concerned, in accordance with section 125F, return to the trader any sums the consumer received from the trader in connection with the contract. (7) A trader who contravenes subsection (1), (3), (4) or (5) commits an offence. (1) A trader shall provide adequate explanations to a consumer on a proposed distance contract to which this Part applies, and any ancillary services, that make it possible for the consumer to assess whether the proposed distance contract and ancillary services are adapted to the consumer’s needs and financial situation. (2) Adequate explanations referred to in subsection (1) shall be provided free of charge and before concluding the distance contract to which this Part applies. (3) The adequate explanations referred to in subsection (1) shall include the following: (a) the information referred to in section 125D; (b) the essential characteristics of the distance contract concerned and of any ancillary services proposed; (c) the specific effects that the distance contract concerned may have on the consumer, including, where applicable, the consequences of payment default or late payment by the consumer. (4) Where the consumer is using the trader’s online interface before the consumer is bound by a distance contract to which this Part applies, he or she shall have a right to request and to obtain human intervention from the trader, and in justified cases after the distance contract concerned has been concluded, in the same language as that used for the pre-contractual information provided in accordance with section 125D. (6) Where any other European Union law governing specific financial services, or any enactment or rule of law giving effect to any such other European Union law, contains rules on the adequate explanations to be provided to the consumer, only rules on the adequate explanations of that European Union law, or that enactment or rule of law giving effect to that European Union law, shall apply to those specific financial services, unless otherwise provided for in that other European Union law or that enactment or rule of law giving effect to that European Union law. (7) A trader who contravenes subsection (1), (2), (3), or (4) commits an offence. (1) When concluding a distance contract to which this Part applies, traders shall not design, organise or operate their online interfaces in a manner that deceives or manipulates consumers who are recipients of their service or otherwise materially distort or impair the ability of the consumer to make free and informed decisions. (2) For the purpose of enhancing transparency for consumers concluding a distance contract through an online interface to which this Part applies, a trader shall provide the consumer, in plain and intelligible language, with general information on the main parameters determining the ranking of offers presented and the relative importance of those parameters. (3) Subsections (1) and (2) are without prejudice to the Act of 2007 and the Data Protection Act 2018 (4) A trader who contravenes subsection (1) or (2) commits an offence.”. Amendment of section 147 of Act of 2022 8. Section 147 of the Act of 2022 is amended by the insertion of the following subsection after subsection (3): “(4) Summary proceedings for an offence under Part 5A may be brought and prosecuted by – (a) the Competition and Consumer Protection Commission, or (b) the Central Bank of Ireland, in the case of an offence relating to a function that is exercisable by the Bank.”. Amendment of Schedule 3 to Act of 2022 9. Schedule 3 to the Act of 2022 is amended by the substitution of the following clause for clause (m): “(m) where a right to cancel the contract exists, the conditions, time limit and procedures for exercising that right in accordance with section 112, and where applicable, information about the existence and placement of the online cancellation function in accordance with section 115A.”. 10. The Act of 2022 is amended by the insertion of the following Schedule after Schedule 3: “SCHEDULE 3A Section 125D The information to be provided by the trader to the consumer in accordance with section 125D in the case of a distance contract to which Part 5A applies is as follows: (a) (i) the identity of the trader (referred to in subclause (ii) as ‘the first-mentioned trader’), including that trader’s trading name and legal identity, and the main business of that trader, and (ii) where applicable, the identity of the trader, including that trader’s trading name and legal identity, and the main business of that trader on whose behalf the first-mentioned trader is acting; (b) for the purpose of enabling the consumer to contact the trader quickly and to communicate with the trader efficiently and guarantee that the consumer can keep any written correspondence with the trader on a durable medium: (c) relevant contact details of the trader (‘the first-mentioned trader’) and, where applicable, of the trader on whose behalf the first-mentioned trader is acting (‘the other trader’), to enable the consumer to address any complaints to the first-mentioned trader or the other trader; (d) where the trader is registered in a trade or similar public register, that trade or other such register in which the trader is entered and the trader’s registration number or an equivalent means of identification of the trader in the said register; (e) where the trader’s activity is subject to an authorisation scheme, the name, address, website and any other contact information of the relevant supervisory authority; (f) a description of the main characteristics of the financial service; (g) the total price to be paid by the consumer to the trader for the financial service, including all related fees, charges and expenses, and all taxes paid or imposed by the trader or, where the nature of the financial service is such that an exact price cannot be indicated in advance, the manner in which the price is to be calculated to enable the consumer to verify the total price; (h) where applicable, information on the consequences of late or missed payments; (i) where applicable, that the price of the financial service was personalised on the basis of automated decision-making; (j) where applicable, a notice indicating that the financial service is related to instruments – (i) involving special risks related to their specific features or the operations to be executed, or (ii) whose price depends on fluctuations in the financial markets that cannot be controlled by the trader; (k) where applicable, a notice indicating that historical performances are not indicators for future performances; (l) notice of the possibility that other taxes or costs, or both, where those taxes or costs are not paid or imposed by the trader, may be payable; (m) any limitations of the period for which the information provided in accordance with this Schedule is valid; (n) the arrangements for payment and for performance of the distance contract for financial service; (o) any specific additional cost for the consumer of using the means of distance communication, if such additional cost is charged; (p) where environmental or social factors are integrated into the investment strategy of the financial service, information on any environmental or social objectives targeted by the financial service; (q) the existence or absence of a right to cancel; (r) where the right of cancellation exists, information on the – (i) cancellation period, and (ii) conditions for exercising that right, including information on – (I) the amount which the consumer may be required to pay, and (II) the consequences of not exercising that right; (s) the minimum duration of the distance contract for financial services to be performed permanently or recurrently; (t) information on any rights the trader or consumer may have to terminate the distance contract for financial services early or unilaterally by virtue of the terms of the distance contract, including any penalties imposed under the contract in such cases; (v) any contractual clause relating to the court of competent jurisdiction or the law applicable to the distance contract for financial services; (w) the language or languages in which – (i) the contractual terms and conditions, and the prior information referred to in section 125D, are supplied, and (ii) the trader, with the agreement of the consumer, undertakes to communicate during the duration of the distance contract for financial services; (x) where applicable, the possibility of having recourse to an out-of-court complaint and redress mechanism to which the trader is subject, and the methods of accessing that mechanism; (y) the existence of guarantee funds or other compensation arrangements not covered by – (i) Directive 2014/49/EU of the European Parliament and of the Council of 16 April 2014 10 (ii) Directive 97/9/EC of the European Parliament and of the Council of 3 March 1997 11 (iii) the European Union (Markets in Financial Instruments) Regulations 2017 (S.I. No. 375 of 2017), or (iv) any other enactment that gives effect to those instruments referred to in subclauses (i) and (ii).”. Amendment of Part 1 of Schedule 4 to Act of 2022 11. Part 1 of Schedule 4 to the Act of 2022 is amended by the substitution of the following for Note 4: Amendment of Part 1 of Schedule 2 to Central Bank Act 1942 12. Part 1 of Schedule 2 to the Central Bank Act 1942 (No. 22 of 1942) is amended by the substitution of the following item for item 50: 50 No. 37 of 2022 Consumer Rights Act 2022 Parts 4, 5A and 6 and sections 2, 5, 99, 107, 115A, 122(1), 123 to 125, 142(1) and 147 Amendment of section 10(1) of Communications Regulation Act 2002 13. Section 10 (1) of the Communications Regulation Act 2002 (No. 20 of 2002) is amended, in paragraph (ag), by the substitution of “Parts 4, 5 and 6” for “Parts 4 to 6”. Amendment of section 85(1) of Consumer Protection Act 2007 14. Section 85 (1) of the Consumer Protection Act 2007 (No. 19 of 2007) is amended by the substitution of the following paragraph for paragraph (ba): “(ba) Parts 4, 5 and 6 of the Act of 2022;”. 15. Section 11 (1) of the (No. 53 of 2019) is amended by the substitution of “Part 5A of the Consumer Rights Act 2022” for “the European Communities (Distance Marketing of Consumer Financial Services) Regulations 2004 ( S.I. No. 853 of 2004 Amendment of Schedule to Representative Actions for the Protection of the Collective Interests of Consumers Act 2023 16. The Schedule to the Representative Actions for the Protection of the Collective Interests of Consumers Act 2023 (No. 22 of 2023) is amended – (a) in Part 2, in paragraph (6), by the substitution of “Parts 5, 5A and 6, Schedules 3, 3A and 4” for “Parts 5 and 6, Schedules 3 and 4”, and (b) in Part 3, by the deletion of item 2. Amendment of European Communities (Consumer Credit Agreements) Regulations 2010 17. The European Communities (Consumer Credit Agreements) Regulations 2010 ( S.I. No. 281 of 2010 ) are amended – (a) in Regulation 6(1), by the deletion of the definition of “Distance Marketing Regulations”, (b) in Regulation 8(4), by the substitution of “the information requirements in section 125D of the Consumer Rights Act 2022” for “the information requirements in Part 2 of the Distance Marketing Regulations”, (c) in Regulation 9(4), by the substitution of “the information requirements in section 125D of the Consumer Rights Act 2022” for “in Regulation 6 of, and Schedule 1 to, the Distance Marketing Regulations”, and (d) in Regulation 17(7), by the substitution of “section 125E of the Consumer Rights Act 2022” for “Regulations 10 and 11 of the Distance Marketing Regulations”. Amendment of Regulation 5(2) of European Union (Consumer Mortgage Credit Agreements) Regulations 2016 18. Regulation 5(2) of the European Union (Consumer Mortgage Credit Agreements) Regulations 2016 ( S.I. No. 142 of 2016 ) is amended by the substitution of “These Regulations, other than Regulation 15(4), shall not apply to the following” for “These Regulations shall not apply to the following”. Amendment of Regulation 63 of European Union (Payment Services) Regulations 2018 19. Regulation 63 of the European Union (Payment Services) Regulations 2018 ( S.I. No. 6 of 2018 ) is amended by the substitution of the following paragraph for paragraph (2): “(2) Where this Part and Part 5A of the Consumer Rights Act 2022 apply in relation to a payment transaction or framework contract, the requirements of section 125D of that Act (to the extent that that Act requires the supply of the information specified in clauses (a) to (g), (s), (t) and (v) to (x) of Schedule 3A to that Act) are superseded by the requirements of – (a) in a case to which Chapter 2 of this Part applies, Regulations 68 and 69, or (b) in a case to which Chapter 3 of this Part applies, Regulations 75 and 76.”. Amendment of Regulation 36 of European Union (Insurance Distribution) Regulations 2018 20. Regulation 36 of the European Union (Insurance Distribution) Regulations 2018 ( S.I. No. 229 of 2018 ) is amended by the substitution of “Part 5A of the Consumer Rights Act 2022” for “European Communities (Distance Marketing of Consumer Financial Services) Regulations 2004 ( S.I. No. 853 of 2004 Amendment of Regulation 4(3) of European Union (Cooperation between National Authorities Responsible for the Enforcement of Consumer Protection Laws) (No. 2) Regulations 2020 21. Regulation 4(3) of the European Union (Cooperation between National Authorities Responsible for the Enforcement of Consumer Protection Laws) (No. 2) Regulations 2020 ( S.I. No. 21 of 2020 ) is amended – (a) by the insertion of the following paragraph after paragraph (a): “(aa) Part 5A of the Consumer Rights Act 2022;”, (b) by the deletion of paragraph (c). 22. Without prejudice to the generality of section 27 of the Interpretation Act 2005 (No. 23 of 2005), the revocation of any statutory instrument, or part of any statutory instrument, by these Regulations – (a) shall not affect any direction given by the Central Bank of Ireland, or any investigation undertaken, or disciplinary or enforcement action undertaken by the Bank or any other person, in respect of any matter in existence at, or before, the time of the revocation, and (b) shall not preclude the taking of any legal proceedings, or the undertaking of any investigation, or disciplinary or enforcement action by the Central Bank of Ireland or any other person, in respect of any contravention of a statutory instrument (including anything revoked by these Regulations) or any misconduct which may have been committed before the time of the revocation. Revocation of European Communities (Distance Marketing of Consumer Financial Services) Regulations 2004 23. The European Communities (Distance Marketing of Consumer Financial Services) Regulations 2004 ( S.I. No. 853 of 2004 ) are revoked. GIVEN under my Official Seal, 30 June, 2026. SIMON HARRIS, Minister for Finance. 1 OJ L, 2023/2673, 28.11.2023 2 OJ L 304, 22.11.2011, p. 64 3 OJ L 326, 11.12.2015, p. 1 4 OJ L 328, 18.12.2019, p. 7 5 OJ L, 2023/2673, 28.11.2023 6 OJ L 304, 22.11.2011, p. 64 7 OJ L 326, 11.12.2015, p. 1 8 OJ L 328, 18.12.2019, p. 7 9 OJ L, 2023/2673, 28.11.2023 10 OJ No. L 173, 12.06.2014, p. 149 11 O.J. No. L84, 26.3.1997