Commission Implementing Regulation (EU) No 908/2014Show full title

ANNEX I U.K. F1 ...

Textual Amendments

F1 Annexes 1-4 omitted (31.1.2020 in so far as they relate to the Common Agricultural Policy direct payment schemes) by virtue of The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(20); and Annexes 1-10 omitted (31.12.2020 in so far as they relate to common organisation of the markets and rural development measures) by virtue of The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 4(36); 2020 c. 1, Sch. 5 para. 1(1)

F1 ANNEX II U.K. Model table referred to in Article 29(f)

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F1 ANNEX III U.K. MODEL TABLE REFERRED TO IN ARTICLE 29(g)

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F1 ANNEX IV U.K. TRANSMISSION OF QUERIES REFERRED TO IN ARTICLE 31(4)

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F2 ANNEX V U.K. INFORMATION TO BE CONTAINED IN THE ANNUAL RISK ANALYSIS REFERRED TO IN ARTICLE 42(2)

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Textual Amendments

F2 Annexes 1-10 omitted (31.12.2020 in so far as they relate to common organisation of the markets and rural development measures) by virtue of The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 4(36); 2020 c. 1, Sch. 5 para. 1(1)

F2 ANNEX VI U.K.

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F2 ANNEX VII U.K.

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F2 ANNEX VIII U.K.

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F2 ANNEX IX U.K. RESULTS OF SCRUTINY UNDER ARTICLE 45(4)

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F2 ANNEX X U.K. OVERVIEW REFERRED TO IN ARTICLE 45(5)

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ANNEX XI U.K. ANNUAL PROGRAMME DOCUMENTS (ARTICLE 46(1))

SHEET A U.K.PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD U.K.(Article 84 of Regulation (EU) No 1306/2013) U.K.

1.

Calculation of the minimum number of undertakings

	A (1) The number of undertakings whose receipts or payments, or the sum thereof amounted to more than EUR 150,000 for the [F3 CMO support] financial year …		A (2) The minimum number
i.e.		x 1/2 =

Textual Amendments

F3 Words in Annex 11 substituted (31.12.2020 in so far as it relates to common organisation of the markets and rural development measures) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 4(37)(a) (as amended by S.I. 2020/1445, regs. 1(2)(b), 7(7)); 2020 c. 1, Sch. 5 para. 1(1)

2.

Population from which the selection is made

The total number of undertakings having received or made payments subject to Chapter III of Title V of Regulation (EU) No 1306/2013 scrutiny during the financial year … was as follows:
A (3) Total number
Total number whose receipts or payments, or the sum thereof, were in the following categories:
A (4) Exceeding EUR 350 000		A (5) EUR 350 000 or less, but not less than EUR 40 000		A (6) Less than EUR 40 000

3.

Undertakings proposed for scrutiny:

A (7) Total number		A (8) Total based upon risk analysis
Total number whose receipts or payments, or the sum thereof, were in the following categories:
A (9) Exceeding EUR 350 000		A (10) EUR 350 000 or less, but not less than EUR 40 000		A (11) Less than EUR 40 000

Notes on boxes: U.K.

A (4) It is compulsory to scrutinise undertakings in this category which were not scrutinised in accordance with Article 42(3)during the two scrutiny periods preceding that scrutiny period, unless the payments that they received were under a measure or measures for which risk analysis techniques of selection have been adopted. U.K.

A (9) Undertakings in this category are to be scrutiniszed only for specific reasons which are to be indicated in sheet D of this Annex. U.K.

SHEET B U.K.PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD U.K.(Article 84 of Regulation (EU) No 1306/2013) U.K.

Scheme of scrutinies in relation to [F4 CMO support] budget headings

F5 ... financial year …

B(1)[F6 CMO support] Budget Article or Item No.	B(2)Total expenditure by [F6 CMO support] budget heading …(EUR)		B(3)Total expenditure by [F6 CMO support] budget heading relating to undertakings whose receipts or payments, or the sum thereof, were above 40 000 EUR …(EUR)		B(4)Total expenditure by [F6 CMO support] budget heading relating to undertakings included in the scrutiny programme …(EUR)	B(5)Number of undertakings by [F6 CMO support] budget heading included in the scrutiny programme
Totals:

Textual Amendments

F4 Words in Annex 11 substituted (31.12.2020 in so far as it relates to common organisation of the markets and rural development measures) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 4(37)(b)(i) (as amended by S.I. 2020/1445, regs. 1(2)(b), 7(7)); 2020 c. 1, Sch. 5 para. 1(1)

F5 Words in Annex 11 omitted (31.12.2020 in so far as it relates to common organisation of the markets and rural development measures) by virtue of The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 4(37)(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)

F6 Words in Annex 11 substituted (31.12.2020 in so far as it relates to common organisation of the markets and rural development measures) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 4(37)(b)(iii) (as amended by S.I. 2020/1445, regs. 1(2)(b), 7(7)); 2020 c. 1, Sch. 5 para. 1(1)

SHEET C U.K.PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD U.K.(Article 84 of Regulation (EU) No 1306/2013) U.K.

Criteria adopted in drawing up the programme in the area of export refunds and other sectors where risk analysis selection techniques have been adopted where these differ from those included in the proposals for risk analysis sent to the [F7 Accounting Officer] under Article 42(2).

Textual Amendments

F7 Words in Annex 11 substituted (31.12.2020 in so far as it relates to common organisation of the markets and rural development measures) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 4(37)(c)(i); 2020 c. 1, Sch. 5 para. 1(1)

Sector where scrutiny is proposed (show [F8 CMO support] budget heading as set out in column B (1) of Sheet B of this Annex)	Comments on risk and selection criteria adopted(give brief details — e.g. detected irregularities or exceptional increase in expenditure)

Textual Amendments

F8 Words in Annex 11 substituted (31.12.2020 insofar as relates to common organisation of the markets and rural development measures) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 4(37)(c)(ii) (as amended by S.I. 2020/1445, regs. 1(2)(b), 7(7)); 2020 c. 1, Sch. 5 para. 1(1)

SHEET D U.K.PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD U.K.(Article 84 of Regulation (EU) No 1306/2013) U.K.

Proposed scrutinies, if any, of undertakings whose receipts or payments, or the sum thereof, were less than EUR 40,000 during the F9 ... financial year

Textual Amendments

F9 Word in Annex 11 omitted (31.12.2020 in so far as it relates to common organisation of the markets and rural development measures) by virtue of The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 4(37)(d)(i); 2020 c. 1, Sch. 5 para. 1(1)

[F10 CMO support] budget heading(as set out in column B (1) of Sheet B)	Number of undertakings that it is proposed to scrutinise	Specific reason for scrutiny

Textual Amendments

F10 Words in Annex 11 substituted (31.12.2020 in so far as it relates to common organisation of the markets and rural development measures) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 4(37)(d)(ii) (as amended by S.I. 2020/1445, regs. 1(2)(b), 7(7)); 2020 c. 1, Sch. 5 para. 1(1)

SHEET E U.K.PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD U.K.(Article 84 of Regulation (EU) No 1306/2013) U.K.

TOTAL:		CONTROL BODY:
E (1) The total number of undertakings to be scrutinised:		E (2) The number of undertakings to be scrutinised:
CONTROL BODY:		CONTROL BODY:
E (3) The number of undertakings to be scrutinised:		E (4) The number of undertakings to be scrutinised:
CONTROL BODY:		CONTROL BODY:
E (5) The number of undertakings to be scrutinised:		E (6) The number of undertakings to be scrutinised:

Notes on boxes: U.K.

Where applicable, additional boxes e.g. E (7), E (8) etc. are to be added U.K.

ANNEX XII U.K. ANNUAL REPORT DOCUMENTS (ARTICLE 46(2))

PART I U.K. Information to be contained in the annual report provided for in Article 86(1) of Regulation (EU) No 1306/2013

1. Administration of Chapter III of Title V of Regulation (EU) No 1306/2013 U.K.

Information shall be provided concerning the administration of Chapter III of Title V of Regulation (EU) No 1306/2013, including changes to the organisations responsible for scrutinies and to the special department responsible for monitoring the application of that Regulation, as referred to in Article 85 thereof, and to the competences of those organisations.

2. Legislative changes U.K.

Information shall be provided regarding any national legislative changes relevant to the application of Chapter III of Title V of Regulation (EU) No 1306/2013 that have intervened since the previous annual report.

3. Amendments to the scrutiny programme U.K.

A description shall be provided of any amendments that were made to the scrutiny programme submitted to the [F11 relevant accounting officer] under Article 84(2) of Regulation (EU) No 1306/2013 since the date of submission of that programme.

Textual Amendments

F11 Words in Annex 12 Pt. 1 para. 3 substituted (31.12.2020 in so far as it relates to common organisation of the markets and rural development measures) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 4(38)(a)(i); 2020 c. 1, Sch. 5 para. 1(1)

4. Application of the scrutiny programme covered by this report U.K.

Information shall be provided on the application of the programme of scrutinies for the period ending on 30 June preceding the closing date for submission of the report, as referred to in Article 86(1) of Regulation (EU) No 1306/2013, including the following points, both in total and broken down by control body (where more than one control body carries out controls under that Regulation):

(a)

the number of undertakings scrutinised during the scrutiny period, in accordance with specimen form shown in Sheet A of Part II of this Annex;

(b)

the number of undertakings still in the course of being scrutinised, in accordance with specimen form shown in Sheet A of Part II of this Annex;

(c)

the number of undertakings that were not subject to scrutiny during the period in question as a result of the non-execution of some scrutinies, in accordance with specimen form shown in Sheet A of Part II of this Annex;

(d)

the reasons why the scrutinies referred to in point (c) were not carried out;

(e)

the breakdown, by amounts received by or paid to, and by measure, of the scrutinies referred to in points (a), (b), and (c), in accordance with the specimen form shown in Sheet B of Part II of this Annex;

(f)

the results of the scrutinies referred to in point (a), in accordance with specimen form shown in Sheet C of Part II of this Annex, including:

(i)

the number of scrutinies for which irregularities were discovered, and the number of undertakings involved,

(ii)

the nature of these irregularities,

(iii)

the measure concerned where an irregularity was discovered,

(iv)

the estimated financial consequence of each irregularity;

(g)

an indication of the average duration of scrutinies in person/days, indicating, where practicable, the time spent on planning, preparation, execution of controls, and reporting.

5. Application of the scrutiny programmes preceding the one covered by this programme U.K.

The report shall contain the results of the scrutinies carried out in respect of previous scrutiny periods, for which the results were not available at the time of the submission of the reports for those scrutiny periods, including for each previous scrutiny period, including:

(a)

the status of scrutinies communicated under point 4(b) and (c) in previous scrutiny reports, in accordance with the specimen form shown in Sheet D of Part II of this Annex;

(b)

the number of scrutinies through which irregularities were discovered, and the number of undertakings involved, in accordance with the specimen form shown in Sheet C of Part II of this Annex;

(c)

the nature of those irregularities, in accordance with the specimen form shown in Sheet C of Part II of this Annex;

(d)

the measure concerned where an irregularity was discovered, in accordance with the specimen form shown in Sheet C of Part II of this Annex;

(e)

the estimated financial consequence of each irregularity, in accordance with the specimen form shown in Sheet C of Part II of this Annex.

6. F12 ... U.K.

Textual Amendments

F12 Annex 12 Pt. 1 para. 6 omitted (31.12.2020 in so far as it relates to common organisation of the markets and rural development measures) by virtue of The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 4(38)(a)(ii); 2020 c. 1, Sch. 5 para. 1(1)

7. Resources U.K.

Details on the resources available to carry out the scrutinies under Chapter III of Title V of Regulation (EU) No 1306/2013 shall be transmitted, including:

(a)

the number of staff, expressed in person/years, allocated to those scrutinies, per control body, and, where appropriate, per region;

(b)

training received by staff working on those scrutinies, with an indication of the proportion of the staff referred to in point (a) who have received such training, and the nature of the training itself; and,

(c)

computer equipment and tools at the disposal of staff working on those scrutinies.

8. Difficulties in applying Chapter III of Title V of Regulation (EU) No 1306/2013 U.K.

Information shall be provided on any difficulties encountered in the application of Chapter III of Title V of Regulation (EU) No 1306/2013 and the measures taken to overcome them or proposals to that end.

9. Suggestions for improvement U.K.

Where appropriate, suggestions shall be made for the improvement, either of the application of Chapter III of Title V of Regulation (EU) No 1306/2013, or of that Chapter itself.

PART II U.K.

SHEET A U.K.SCRUTINY REPORT FOR THE PERIOD U.K.(Article 86(1) of Regulation (EU) No 1306/2013) U.K.

TOTAL:		CONTROL BODY:
1. (A) The total number of undertakings to be scrutinised:		(B) The number of undertakings to be scrutinised:
2. (A) The total number of undertakings scrutinised:		(B) The number of undertakings scrutinised:
3. (A) The total number of undertakings in the course of scrutiny:		(B) The number of undertakings in the course of scrutiny:
4. (A) The total number of undertakings not yet scrutinised:		(B) The number of undertakings not yet scrutinised:

CONTROL BODY:		CONTROL BODY:
1. (C) The number of undertakings to be scrutinised:		(D) The number of undertakings to be scrutinised:
2. (C) The number of undertakings scrutinised:		(D) The number of undertakings scrutinised:
3. (C) The number of undertakings in the course of scrutiny:		(D) The number of undertakings in the course of scrutiny:
4. (C) The number of undertakings not yet scrutinised:		(D) The number of undertakings not yet scrutinised:

Notes on boxes: U.K.

Where applicable, additional boxes e.g. (E), (F) etc. are to be added U.K.

SHEET B U.K.SCRUTINY REPORT FOR THE PERIOD … U.K.(Article 86(1) of Regulation (EU) No 1306/2013) U.K.

Report of scrutinies in relation to [F13 CMO support] budget headings in respect of the [F13 CMO support] financial year …

Scrutiny programme …

B(1) [F13 CMO support] Budget Article or Item No.		B(2)Total value of expenditure relating to undertakings selected for scrutiny…(EUR)			B(3)Scrutinised undertakings			B(4)Undertakings in the course of scrutiny	B(5)Undertakings not scrutinised
					(i)expenditure actually scrutinised(EUR)		(ii)total expenditure relating to those undertakings(EUR)	(i)total expenditure relating to those undertakings(EUR)	(i)total expenditure relating to those undertakings(EUR)
Totals:

Textual Amendments

F13 Words in Annex 12 Pt. 2 substituted (31.12.2020 in so far as it relates to common organisation of the markets and rural development measures) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 4(38)(b)(i) (as amended by S.I. 2020/1445, regs. 1(2)(b), 7(8)(a)); 2020 c. 1, Sch. 5 para. 1(1)

SHEET C U.K.SCRUTINY REPORT FOR THE PERIOD … U.K.(Article 86(1) of Regulation (EU) No 1306/2013) U.K.

Potential irregularities discovered in relation to [F14 CMO support] budget headings in respect of the [F14 CMO support] financial year …

Scrutiny programme …

C(1) [F15 CMO support] Budget Article or Item No.	C(2)Number of potential irregularities discovered	C(3)Number of payments concerned	C(4)Number of undertakings concerned	C(5)Estimated value of potential irregularities	C(6)Description and nature of each potential irregularity discovered, the reference number(s) of the undertaking(s) concerned and the OLAF reference number(s) (IMS notification numbers)
Totals:

Textual Amendments

F14 Words in Annex 12 Pt. 2 substituted (31.12.2020 in so far as it relates to common organisation of the markets and rural development measures) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 4(38)(b)(ii)(aa) (as amended by S.I. 2020/1445, regs. 1(2)(b), 7(8)(a)); 2020 c. 1, Sch. 5 para. 1(1)

F15 Words in Annex 12 Pt. 2 substituted (31.12.2020 in so far as it relates to common organisation of the markets and rural development measures) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 4(38)(b)(ii)(bb) (as amended by S.I. 2020/1445, regs. 1(2)(b), 7(8)(b)); 2020 c. 1, Sch. 5 para. 1(1)

SHEET D U.K. SCRUTINY REPORT FOR THE PERIOD … U.K.(Article 86(1) of Regulation (EU) No 1306/2013) U.K.

Execution of scrutinies relating to preceding scrutiny programmes; scrutiny programme …

D(1) Number of undertakings declared in previous report as in the course of scrutiny:		D(2) Number of undertakings in D(1) for which scrutinies have been completed:		D(3) Number of undertakings in D(1) for which scrutinies are still in course
D(4) Value of transactions concerned in D(1):		D(5) Value of transactions concerned in D(2):		D(6) Value of transactions concerned in D(3):
D(7) Number of undertakings for which scrutinies in previous report were declared as not started:		D(8) Number of undertakings in D(7) for which scrutinies have been completed:		D(9) Number of undertakings in D(7) for which scrutinies are still in course:		D(10) Number of undertakings in D(7) for which scrutinies have not been started:
D(11) Value of transactions concerned in D(7):		D(12) Value of transactions concerned in D(8):		D(13) Value of transactions concerned in D(9):		D(14) Value of transactions concerned in D(10):

ANNEX XIII U.K. MEASURES REFERRED TO IN ARTICLE 57

[F16 1. The support schemes set out in Annex I to Regulation (EU) No 1307/2013 of the European Parliament and of the Council.] U.K.

Textual Amendments

F16 Annex 13 paras. 1, 5, 6 omitted (31.12.2020 in so far as they relate to common organisation of the markets and rural development measures) by virtue of The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 4(39) (as inserted by S.I. 2020/1445, regs. 1(2)(b), 7(9)); 2020 c. 1, Sch. 5 para. 1(1)

2. The following schemes and measures set out in Regulation (EU) No 1308/2013 of the European Parliament and of the Council(1). U.K.

• public intervention;

• aid for private storage;

• school fruit and vegetable scheme;

• school milk scheme;

• aid in fruit and vegetables sector;

• support measures in the wine sector;

• aid in the apiculture sector;

• aid in the hops sector;

• export refunds.

F17 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F17 Deleted by Commission Implementing Regulation (EU) 2018/56 of 12 January 2018 amending Implementing Regulation (EU) No 908/2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency.

4. The information and promotion measures provided for in Council Regulation (EC) No 3/2008(2). U.K.

[F16 5. The measures provided for in Regulation (EU) No 228/2013 of the European Parliament and of the Council(3), except those covered by Annex I to Regulation (EU) No 1307/2013.] U.K.

[F16 6. The measures provided for in Regulation (EU) No 229/2013 of the European Parliament and of the Council(4), except those covered by Annex I to Regulation (EU) No 1307/2013.] U.K.

7. The measures provided for in Chapter I of Title III of Regulation (EU) No 1305/2013 and included in the rural development programme concerned. U.K.

8. The measures provided for in Chapter I of Title IV of Regulation (EC) No 1698/2005(5) and included in the rural development programme concerned. U.K.

[F18 9. The support schemes set out in Annex I to Council Regulation (EC) No 73/2009.] U.K.

Textual Amendments

F18 Inserted by Commission Implementing Regulation (EU) 2015/583 of 13 April 2015 amending Implementing Regulation (EU) No 908/2014 as regards declarations of expenditure for rural development programmes and transparency.

[F19 10. The measures granted under Articles 219(1), 220(1) and 221(1) and (2) of Regulation (EU) No 1308/2013 as measures supporting agricultural markets in accordance with Article 4(1)(a) of Regulation (EU) No 1306/2013.] U.K.

Textual Amendments

F19 Substituted by Commission Implementing Regulation (EU) 2018/56 of 12 January 2018 amending Implementing Regulation (EU) No 908/2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency.

(1)

Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671).

(2)

Council Regulation (EC) No 3/2008 of 17 December 2007 on information provision and promotion measures for agricultural products on the internal market and in third countries (OJ L 3, 5.1.2008, p. 1).

(3)

Regulation (EU) No 228/2013 of the European Parliament and of the Council of 13 March 2013 laying down specific measures for agriculture in the outermost regions of the Union and repealing Council Regulation (EC) No 247/2006 (OJ L 78, 20.3.2013, p. 23).

(4)

Regulation (EU) No 229/2013 of the European Parliament and of the Council of 13 March 2013 laying down specific measures for agriculture in favour of the smaller Aegean islands and repealing Council Regulation (EC) No 1405/2006 (OJ L 78, 20.3.2013, p. 41).

(5)

Council Regulation (EC) No 1698/2005 of 20 September 2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) (OJ L 277, 21.10.2005, p. 1).