Commission Implementing Regulation (EU) No 908/2014 of 6 August 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

Changes over time for: Commission Implementing Regulation (EU) No 908/2014 (without Annexes)

Alternative versions:

Status:

Point in time view as at 31/12/2020.

Changes to legislation:

There are outstanding changes not yet made to Commission Implementing Regulation (EU) No 908/2014. Any changes that have already been made to the legislation appear in the content and are referenced with annotations.

Changes to Legislation

Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.

CHAPTER IU.K.PAYING AGENCIES AND OTHER BODIES

F1Article 1U.K.Procedure for the accreditation of paying agencies

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Arts. 1-3 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(2); and Arts. 1-3 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(2); 2020 c. 1, Sch. 5 para. 1(1)

F1Article 2U.K.Review of accreditation

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Article 3U.K.Management declaration

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Article 4U.K. [F2Relevant authorities acting jointly]

[F31.In accordance with Article 7(4) of Regulation (EU) No 1306/2013 the relevant authorities will act jointly on the following:

(i)[F4operating a monthly early warning and monitoring system;]

(ii)publishing beneficiary data [F5on a single website];

(iii)meeting international commitments;

(iv)all of the information set out in Article 7 of Regulation (EU) No 1306/2013.]

F62.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.In performing [F7their tasks], the [F8relevant authorities acting jointly] may, in accordance with [F9the procedures applying in the constituent nation,] call on other administrative bodies or departments, particularly on those with accounting or technical expertise.

F104.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F105.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Words in Art. 4 heading substituted (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(3)(a); and words in Art. 4 heading 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(3)(a); 2020 c. 1, Sch. 5 para. 1(1)

F3Art. 4(1) substituted (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(3)(b); and Art. 4(1) 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(3)(b); 2020 c. 1, Sch. 5 para. 1(1)

F4Art. 4(1)(i) omitted (W.) (31.12.2020 in so far as it relates to direct payments) by virtue of The Direct Payments to Farmers and Rural Affairs (Miscellaneous Amendments etc.) (Wales) (EU Exit) Regulations 2020 (S.I. 2020/1556), regs. 1(2)(a), 6(2)(a)

F5Words in Art. 4(1)(ii) omitted (W.) (31.12.2020 in so far as it relates to direct payments) by virtue of The Direct Payments to Farmers and Rural Affairs (Miscellaneous Amendments etc.) (Wales) (EU Exit) Regulations 2020 (S.I. 2020/1556), regs. 1(2)(a), 6(2)(b)

F6Art. 4(2) omitted (31.1.2020 in so far as it relates 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(3)(c); and Art. 4(2) 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(3)(c); 2020 c. 1, Sch. 5 para. 1(1)

F7Words in Art. 4(3) substituted (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(3)(d)(i); and words in Art. 4(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(3)(d)(i); 2020 c. 1, Sch. 5 para. 1(1)

F8Words in Art. 4(3) substituted (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(3)(d)(ii); and words in Art. 4(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(3)(d)(ii); 2020 c. 1, Sch. 5 para. 1(1)

F9Words in Art. 4(3) substituted (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(3)(d)(iii); and words in Art. 4(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(3)(d)(iii); 2020 c. 1, Sch. 5 para. 1(1)

F10Art. 4(4)(5) omitted (31.1.2020 in so far as it relates 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(3)(e); and Art. 4(4)(5) 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(3)(e); 2020 c. 1, Sch. 5 para. 1(1)

F11Article 5U.K.Certification

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11Arts. 5-7 omitted (31.1.2020 in so far as it relates 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(4); and Arts. 5-7 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(4); 2020 c. 1, Sch. 5 para. 1(1)

F11Article 6U.K.Audit principles

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11Article 7U.K.Audit methods

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER IIU.K.FINANCIAL MANAGEMENT F12...

SECTION 1U.K.General provisions

F13Article 8U.K.Paying agencies’ accounts

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F13Arts. 8-10 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(6); and Arts. 8-10 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(6); 2020 c. 1, Sch. 5 para. 1(1)

SECTION 2U.K.EAGF accounts

F13Article 9U.K.Provision of information by Member States

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F13Article 10U.K.Communication of information by Member States

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F14Article 11U.K.General rules on the declaration of expenditure and on assigned revenue

1.Without prejudice to the special provisions on declarations of expenditure and revenue relating to public storage referred to in Article 12, expenditure and [F15declared revenue] by paying agencies in respect of a given month shall correspond to payments and receipts actually effected during that month.

That expenditure and revenue shall be entered in the accounts of the [F16direct payment support] [F17CMO support] in respect of financial year N.

F18...

2.Expenditure and [F19declared revenue] shall be taken into consideration on the date on which the account of the paying agency was debited or credited. However, for payments, the date to be taken into consideration may be the date on which the agency concerned issued the payment document and sent it to a financial institution or to the beneficiary. Each paying agency shall use the same method throughout the financial year.

3.F20...

Where corrections to assigned revenue lead, at paying agency level, to the declaration of negative revenue assigned for a budget line, surplus corrections shall be carried over to the following month. They shall, where appropriate, be settled when the accounts for the year concerned are cleared.

4.Payment orders which are not executed and payments debited to the account, then re-credited, shall be shown in the accounts as deductions from expenditure in respect of the month during which the failure to execute or the cancellation is reported to the paying agency.

5.Where payments due under [F21direct payment support] [F22CMO support] are encumbered by claims, they shall be deemed to have been effected in their entirety for the purpose of applying paragraph 1:

(a)on the date of the payment of the sum due to the beneficiary, if the claim is less than the expenditure settled;

(b)on the date of set-off, if the expenditure is less than or equal to the claim.

F236.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F14Art. 11 omitted (W.) (31.12.2020 in so far as it relates to direct payments) by virtue of The Direct Payments to Farmers and Rural Affairs (Miscellaneous Amendments etc.) (Wales) (EU Exit) Regulations 2020 (S.I. 2020/1556), regs. 1(2)(a), 6(3)

F15Words in Art. 11(1) substituted (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(7)(a)(i); and words in Art. 11(1) 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(7)(a)(i); 2020 c. 1, Sch. 5 para. 1(1)

F16Words in Art. 11(1) substituted for “EAGF budget” (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(7)(a)(ii)

F17Words in Art. 11(1) substituted for “EAGF budget” (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(7)(a)(ii) (as amended by S.I. 2020/1445, regs. 1(2)(b), 7(3)); 2020 c. 1, Sch. 5 para. 1(1)

F18Words in Art. 11(1) omitted (31.1.2020 in so far as it relates 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(7)(a)(iii); and words in Art. 11(1) 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(7)(a)(iii); 2020 c. 1, Sch. 5 para. 1(1)

F19Words in Art. 11(2) substituted (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(7)(b); and words in Art. 11(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(7)(b); 2020 c. 1, Sch. 5 para. 1(1)

F20Words in Art. 11(3) omitted (31.1.2020 in so far as it relates 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(7)(c); and words in Art. 11(3) 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(7)(c); 2020 c. 1, Sch. 5 para. 1(1)

F21Words in Art. 11(5) substituted for “the EAGF” (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(7)(d)

F22Words in Art. 11(5) substituted for “the EAGF” (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(7)(d) (S.I. 2020/1445, regs. 1(2)(b), 7(3)); 2020 c. 1, Sch. 5 para. 1(1)

F23Art. 11(6) omitted (31.1.2020 in so far as it relates 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(7)(e); and Art. 11(6) omitted (31.12.2020 insofar as 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(7)(e); 2020 c. 1, Sch. 5 para. 1(1)

Article 12U.K.Special rules on declarations of expenditure relating to public storage

1.The operations to be taken into consideration for drawing up declarations of expenditure relating to public storage shall be those entered at the end of a given month in the accounts of the paying agency which have taken place from the beginning of the accounting year within the meaning of point (a) of the first subparagraph of Article 3(3) of Delegated Regulation (EU) No 907/2014 up to the end of that month.

2.Such declarations of expenditure shall comprise the values and amounts determined in accordance with Articles 17 and 18 of this Regulation and Article 4 of Commission Delegated Regulation (EU) No 906/2014(1) entered in the accounts by paying agencies during the month following that to which the operations relate.

However:

[F24(a)in the case of operations carried out in the course of September, the values and amounts shall be entered in the accounts by paying agencies by 15 October at the latest;]

(b)in the case of the overall depreciation amounts referred to in point (e) of Article 3(1) of Delegated Regulation (EU) No 906/2014, the amounts shall be entered in the accounts on the date laid down in the decision providing for them.

Textual Amendments

F24Art. 12(2)(a) 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(8); 2020 c. 1, Sch. 5 para. 1(1)

F25Article 13U.K.Payment decision by the Commission

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F25Arts. 13, 14 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(8); and Arts. 13-15 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(9); 2020 c. 1, Sch. 5 para. 1(1)

F25Article 14U.K.Making resources available to Member States

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F26Article 15U.K.Communication under public intervention

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F26Arts. 13-15 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(9); 2020 c. 1, Sch. 5 para. 1(1)

Article 16U.K.Content of the public storage accounts to be kept by paying agencies

1.The stock accounts provided for in point (a) of the first subparagraph of Article 3(3) of Delegated Regulation (EU) No 907/2014 shall contain the following categories of elements, shown separately:

(a)the quantities of products recorded on entry into and removal from storage, with or without physical movement;

F27(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)quantities taken as samples, distinguishing samples taken by purchasers;

(d)the quantities which, after checking by visual examination in the context of the annual stock-taking or during the inspection after taking into intervention, may no longer be repackaged and are the subject of direct sales;

(e)quantities missing, for identifiable or unidentifiable reasons, including those corresponding to the legal tolerance limits;

(f)quantities which have deteriorated;

(g)surplus quantities;

(h)missing quantities exceeding the tolerance limits;

(i)quantities which have entered into storage and been found not to meet the requirements and for which taking-over has therefore been refused;

(j)net quantities in storage at the end of each month or accounting year, which are carried forward to the next month or accounting year.

2.The financial accounts provided for in point (a) of the first subparagraph of Article 3(3) of Delegated Regulation (EU) No 907/2014 shall contain:

(a)the value of the quantities referred to in point (a) of paragraph 1 of this Article, showing separately the value of the quantities bought in and of the quantities sold;

(b)the book value of the quantities used or taken into account under the free distribution arrangements referred to in point (b) of paragraph 1 of this Article;

(c)the financing costs referred to in point (a) of Article 3(1) of Delegated Regulation (EU) No 906/2014;

(d)expenditure on physical operations as referred to in points (b) and (c) of Article 3(1) of Delegated Regulation (EU) No 906/2014;

(e)amounts resulting from depreciation as referred to in point (e) of Article 3(1) of Delegated Regulation (EU) No 906/2014;

(f)the amounts collected or recovered from sellers, purchasers and storers, other than those referred to in Article 20(2) of this Regulation;

(g)the amount from direct sales carried out after the annual stock-taking or following checks after products are taken into intervention storage;

(h)losses and gains on removals of products, taking account of depreciation as referred to in point (e) of this paragraph;

(i)other debits and credits, in particular those corresponding to the quantities referred to in points (c) to (g) of paragraph 1 of this Article;

(j)the average book value, expressed per tonne or per hectolitre, as the case may be.

Textual Amendments

F27Art. 16(1)(b) 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(10) (as substituted by S.I. 2019/1405, regs. 1(2), 3(3)); 2020 c. 1, Sch. 5 para. 1(1)

Article 17U.K.Accounting related to public intervention

1.The elements referred to in Article 16 shall be booked for the quantities, values, amounts and averages actually recorded by paying agencies F28....

2.The records and calculations referred to in paragraph 1 shall be made subject to the application of the following rules:

(a)the removal costs relating to quantities for which quantitative losses or deterioration have been recorded, in accordance with the rules laid down in Annexes VI and VII to Delegated Regulation (EU) No 906/2014, shall be entered in the accounts only for the quantities actually sold and removed from storage;

(b)quantities recorded as missing on transfer between [F29constituent nations] shall not be deemed to have entered storage in the [F30constituent nation] of destination and shall not be covered by standard entry costs;

(c)the standard entry and removal costs fixed for transport and transfer shall be entered in the accounts if those costs are not considered, under [F31any provision], to be an integral part of the transport costs;

(d)unless specific [F32sectoral agricultural legislation provides] otherwise, amounts accruing from sales of products which have deteriorated and any other amounts received in this context shall not be entered in the [F33CMO support] account records;

(e)any surplus quantities recorded shall be entered in the accounts as a negative amount, in the missing quantities in the stock situation and movements. Those quantities shall be included when determining the quantities exceeding the tolerance limit;

(f)samples other than those taken by purchasers shall be entered in the accounts in accordance with point 2(a) of Annex VII to Delegated Regulation (EU) No 906/2014.

F343.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F28Words in Art. 17(1) 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(11)(a); 2020 c. 1, Sch. 5 para. 1(1)

F29Words in Art. 17(2)(b) 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(11)(b)(i)(aa); 2020 c. 1, Sch. 5 para. 1(1)

F30Words in Art. 17(2)(b) 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(11)(b)(i)(bb); 2020 c. 1, Sch. 5 para. 1(1)

F31Words in Art. 17(2)(c) 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(11)(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)

F32Words in Art. 17(2)(d) 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(11)(b)(iii)(aa); 2020 c. 1, Sch. 5 para. 1(1)

F33Words in Art. 17(2)(d) 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(11)(b)(iii)(bb) (as amended by S.I. 2020/1445, regs. 1(2)(b), 7(3)); 2020 c. 1, Sch. 5 para. 1(1)

F34Art. 17(3) 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(11)(c); 2020 c. 1, Sch. 5 para. 1(1)

Article 18U.K.Dates for entering expenditure and revenue and product movements in the accounts for public intervention

1.The various items of expenditure and revenue shall be entered in the accounts on the date on which the physical operation under the public intervention measure takes place and by using the exchange rate as referred to in Article 3(2) of Delegated Regulation (EU) No 906/2014.

However, the following dates shall apply in the cases set out below:

(a)the date of receipt, in the case of amounts received or recovered, as referred to in points (f) and (g) of Article 16(2) of this Regulation;

(b)the date of actual payment of costs relating to physical operations F35....

2.The various elements relating to the physical movement of products and the management of stocks shall be entered in the accounts on the date on which the physical operation under the intervention measure takes place.

However, the following dates shall apply in the cases set out below:

(a)the date of taking-over of products by the paying agency, in accordance with Article 31(2) and Article 33 of Commission Regulation (EU) No 1272/2009(2), for quantities entering public storage without any change in the place of storage;

(b)regarding missing or deteriorated and surplus quantities, the date of the finding as to the facts in the case of missing or deteriorated and surplus quantities;

(c)the date of actual removal from storage, in the case of direct sales of products remaining in storage which can no longer be repackaged after visual examination in the context of the annual stock-taking or during the inspection after taking into intervention;

(d)the last day of the accounting year, for any losses exceeding the tolerance limit referred to in Article 4(2) of Delegated Regulation (EU) No 907/2014.

Textual Amendments

F35Words in Art. 18(1)(b) 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(12); 2020 c. 1, Sch. 5 para. 1(1)

F36Article 19U.K.Amount financed under public intervention

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F36Arts. 19-26 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(13); 2020 c. 1, Sch. 5 para. 1(1)

F36Article 20U.K.Declarations of public intervention expenditure and revenue

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

SECTION 3U.K.EAFRD accounts

F36Article 21U.K.Forecast of funding requirements

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F36Article 22U.K.Declarations of expenditure

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F36Article 23U.K.Calculation of the amount to be paid

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

SECTION 4U.K.Common provisions for the EAGF and EAFRD

F37Article 24U.K.Electronic exchange of information and documents

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F37Arts. 24-26 omitted (31.1.2020 in so far as it relates 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(9); and Arts. 19-26 omitted (31.12.2020 insofar as 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(13); 2020 c. 1, Sch. 5 para. 1(1)

F37Article 25U.K.Suspension of payment in case of late submission

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F37Article 26U.K.Acquisition of satellite images

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F12Words in Ch. 2 heading omitted (31.1.2020 in so far as it relates 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(5); and words in Ch. 2 heading 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(5); 2020 c. 1, Sch. 5 para. 1(1)

CHAPTER IIIU.K.CLEARANCE OF ACCOUNTS

SECTION 1U.K.Recovery of Debts

Article 27U.K.Interest applicable to recovery of undue payments

1.Unless otherwise provided in sectoral agricultural legislation, the interest on undue payments to be recovered as a consequence of irregularity or negligence, shall be calculated for the period elapsing between the expiry of the payment deadline for the beneficiary indicated in the recovery order and the date of the repayment or deduction. The payment deadline shall not be set at more than 60 days after the recovery order. [F38[F39A relevant authority] may decide not to recover the interest when the amount of interest does not exceed [F40EUR 5] [F40£5.00].]

2.The interest rate to be applied shall in any case not be lower than the interest rate provided for by [F41national law][F41the law applying in the constituent nation] for the recovery of comparable undue expenditures or for the collection of receivables due.

Textual Amendments

F38Inserted 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.

F39Words in Art. 27(1) substituted (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(10); and words in Art. 27(1) 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(14); 2020 c. 1, Sch. 5 para. 1(1)

F40Sum in Art. 27(1) substituted (W.) (31.12.2020 in so far as it relates to direct payments) by The Direct Payments to Farmers and Rural Affairs (Miscellaneous Amendments etc.) (Wales) (EU Exit) Regulations 2020 (S.I. 2020/1556), regs. 1(2)(a), 6(4)

F41Words in Art. 27(2) substituted (S.) (31.12.2020 except in relation to support for direct payments) by The Rural Development (EU Exit) (Scotland) (Amendment) Regulations 2020 (S.S.I. 2020/477), regs. 1(3), 7(2)

Article 28U.K.Recovery by offsetting

Without prejudice to any other enforcement action provided for by [F42the law applying in the constituent nation], [F43the relevant authority] shall off-set any outstanding debt of a beneficiary [F44established in accordance with national law] against any future payments to be made [F45[F46under direct payment support and support under the European Agricultural Guarantee Fund and European Agricultural Fund for Rural Development]] by the paying agency responsible for the recovery of the debt to that beneficiary.

Textual Amendments

F42Words in Art. 28 substituted (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(11)(a); and words in Art. 28 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(15)(a); 2020 c. 1, Sch. 5 para. 1(1)

F43Words in Art. 28 substituted (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(11)(b); and words in Art. 28 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(15)(b); 2020 c. 1, Sch. 5 para. 1(1)

F44Words in Art. 28 omitted (W.) (31.12.2020 in so far as it relates to direct payments) by virtue of The Direct Payments to Farmers and Rural Affairs (Miscellaneous Amendments etc.) (Wales) (EU Exit) Regulations 2020 (S.I. 2020/1556), regs. 1(2)(a), 6(5)(a)

F45Words in Art. 28 inserted (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(11)(c)

F46Words in Art. 28 omitted (W.) (31.12.2020 in so far as it relates to direct payments) by virtue of The Direct Payments to Farmers and Rural Affairs (Miscellaneous Amendments etc.) (Wales) (EU Exit) Regulations 2020 (S.I. 2020/1556), regs. 1(2)(a), 6(5)(b)

SECTION 2U.K.Clearance

F47Article 29U.K.Content of the annual accounts

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Arts. 29-40 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(12); and Arts. 29-40 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(16); 2020 c. 1, Sch. 5 para. 1(1)

F47Article 30U.K.Transmission of information

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Article 31U.K.Form and content of the accounting information

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Article 32U.K.Conservation of accounting information

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Article 33U.K.Financial clearance

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Article 34U.K.Conformity clearance

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Article 35U.K.Decision not to start or pursue a conformity clearance inquiry

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Article 36U.K.Conciliation Body

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Article 37U.K.Composition of the Conciliation Body

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Article 38U.K.Independence of the Conciliation Body

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Article 39U.K.Working arrangements

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Article 40U.K.Conciliation procedure

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER IVU.K.RULES ON CHECKS

SECTION 1U.K.General rules

Article 41E+S+N.I.Reduction of on-the-spot checks

[F481.The relevant authorities may decide to reduce the minimum level of on-the-spot checks in accordance with Article 59(5) of Regulation (EU) No 1306/2013. For the reduced control rate to apply:

(i)the relevant constituent nation shall conduct an applicable audit that is appropriate in order to deliver an opinion (on the completeness, accuracy and veracity of the annual accounts);

(ii)the opinion must validate both that the internal control system is functioning properly and that the error rate for the population concerned was below the materiality threshold of 2.0%;

(iii)the opinion must cover at least the two consecutive financial years preceding the year in which the reduced rate is intended to apply.]

[F491.The relevant authorities may decide to reduce the minimum level of on-the-spot checks in accordance with Article 59 (5) of Regulation (EU) No 1306/2013 (the relevant authority may use the certification audit results from 2017 to apply the reduced control rate until the scheme year 2019). Thereafter, for the reduced control rate to apply, the relevant constituent nation shall:

(i)conduct an applicable audit that is appropriate in order to deliver an opinion (on the completeness, accuracy and veracity of the annual accounts);

(ii)the opinion must validate both that the internal control system is functioning properly and that the error rate for the population concerned was below the materiality threshold of 2.0%;

(iii)the opinion must cover at least the two consecutive financial years preceding the year in which the reduced rate is intended to apply.]

[F502.[F51The relevant authority] may decide to reduce the minimum level of on-the-spot checks in accordance with the levels and, where appropriate, the additional conditions laid down in sector-specific legislation.

F52... ]

3.Where any of the cumulative conditions laid down in paragraph 1 [F53or any additional condition provided for in sector-specific legislation] is no longer met, [F54the relevant authority] shall immediately revoke their decision to reduce the minimum level of on-the-spot checks and apply as of the following claim year the minimum level of on-the-spot checks established by the sectoral agricultural legislation.

Extent Information

E1This version of this provision applies to England, Scotland and Northern Ireland only; a separate version has been created for Wales

Textual Amendments

F48Art. 41(1) substituted (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(13)(a)

F49Art. 41(1) 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(17)(a); 2020 c. 1, Sch. 5 para. 1(1)

F50Art. 41(2) omitted (31.1.2020 in so far as it relates 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(13)(b)

F51Words in Art. 41(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(17)(b)(i); 2020 c. 1, Sch. 5 para. 1(1)

F52Words in Art. 41(2) 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(17)(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)

F53Words in Art. 41(3) omitted (31.1.2020 in so far as it relates 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(13)(c)(i)

F54Words in Art. 41(3) substituted (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(13)(c)(ii); and words in Art. 41(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(17)(c); 2020 c. 1, Sch. 5 para. 1(1)

Article 41WReduction of on-the-spot checks

[F1121.The relevant authorities may decide to reduce the minimum level of on-the-spot checks in accordance with Article 59 (5) of Regulation (EU) No 1306/2013 (the relevant authority may use the certification audit results from 2017 to apply the reduced control rate until the scheme year 2019). Thereafter, for the reduced control rate to apply, the relevant constituent nation shall:

(i)conduct an applicable audit that is appropriate in order to deliver an opinion (on the completeness, accuracy and veracity of the annual accounts);

(ii)the opinion must validate both that the internal control system is functioning properly and that the error rate for the population concerned was below the materiality threshold of 2.0%;

(iii)the opinion must cover at least the two consecutive financial years preceding the year in which the reduced rate is intended to apply.]

[F113 1.The relevant authorities may decide to reduce the minimum level of on-the-spot checks in accordance with Article 59(5) of Regulation (EU) No 1306/2013. For the reduced control rate to apply, the paying agency must confirm that—

(a)the internal control system is functioning correctly; and

(b)the error rate for the population concerned was below the materiality threshold of 2.0%.]

[F1142.[F115The relevant authority] may decide to reduce the minimum level of on-the-spot checks in accordance with the levels and, where appropriate, the additional conditions laid down in sector-specific legislation.

F116... ]

3.Where any of the cumulative conditions laid down in paragraph 1 [F117or any additional condition provided for in sector-specific legislation] is no longer met, [F118the relevant authority] shall immediately revoke their decision to reduce the minimum level of on-the-spot checks and apply as of the following claim year the minimum level of on-the-spot checks established by the sectoral agricultural legislation.

Extent Information

E2This version of this provision applies to Wales only; a separate version has been created for England, Scotland and Northern Ireland

Textual Amendments

F112Art. 41(1) 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(17)(a); 2020 c. 1, Sch. 5 para. 1(1)

F113Art. 41(1) substituted (W.) (31.12.2020 in so far as it relates to direct payments) by The Direct Payments to Farmers and Rural Affairs (Miscellaneous Amendments etc.) (Wales) (EU Exit) Regulations 2020 (S.I. 2020/1556), regs. 1(2)(a), 6(6)

F114Art. 41(2) omitted (31.1.2020 in so far as it relates 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(13)(b)

F115Words in Art. 41(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(17)(b)(i); 2020 c. 1, Sch. 5 para. 1(1)

F116Words in Art. 41(2) 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(17)(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)

F117Words in Art. 41(3) omitted (31.1.2020 in so far as it relates 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(13)(c)(i)

F118Words in Art. 41(3) substituted (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(13)(c)(ii); and words in Art. 41(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(17)(c); 2020 c. 1, Sch. 5 para. 1(1)

SECTION 2U.K.Scrutiny of transactions

Article 42U.K.Scrutiny by [F55the relevant authorities]

1.The systematic scrutiny of the commercial documents of undertakings referred to in Article 80(1) of Regulation (EU) No 1306/2013 shall apply, for each period of scrutiny referred to in paragraph 4 of this Article, to a number of undertakings which may not be less than half the undertakings whose receipts or payments, or the sum thereof, under the system of financing [F56of the direct payment and CMO support], exceeded EUR 150 000 [F57in the United Kingdom financial year] preceding the beginning of the period of scrutiny in question.

2.In relation to each scrutiny period, [F58the relevant authority] shall, without prejudice to their obligations laid down in Article 80(1) of Regulation (EU) No 1306/2013, select the undertakings to be scrutinised on the basis of a risk analysis for all measures where it is practicable to do so. [F59A relevant authority] shall submit to the [F60Accounting Officer] their proposals for the use of the risk analysis at least six months before the beginning of the scrutiny period. The proposals shall include all relevant information concerning the approach, the techniques and the data used for the analysis, and the criteria and expected method of implementation of the checks to be carried out. F61.... Each [F62relevant authority] shall take account of the [F63Accounting Officer's] comments on the risk-analysis proposal, which shall be given within eight weeks of receipt.

3.For measures for which a [F64relevant authority] considers the use of a risk analysis not to be practicable, it shall be compulsory for undertakings the sum of whose receipts or payments or the sum of those two amounts within the system of financing [F65of the direct payment and CMO support] exceeded EUR 350 000 and which were not scrutinised in accordance with this Regulation and Chapter III of Title V of Regulation (EU) No 1306/2013 during either of the two preceding scrutiny periods, to be scrutinised.

4.The scrutiny period shall run from 1 July to 30 June of the following year. Scrutiny shall cover a period of at least 12 months ending during the previous scrutiny period; it may be extended for periods, to be determined by the [F66relevant authority], preceding or following the 12-month period.

Textual Amendments

F55Words in Art. 42 heading 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(18)(a); 2020 c. 1, Sch. 5 para. 1(1)

F56Words in Art. 42(1) 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(18)(b)(i); 2020 c. 1, Sch. 5 para. 1(1)

F57Words in Art. 42(1) 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(18)(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)

F58Words in Art. 42(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(18)(c)(i); 2020 c. 1, Sch. 5 para. 1(1)

F59Words in Art. 42(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(18)(c)(ii); 2020 c. 1, Sch. 5 para. 1(1)

F60Words in Art. 42(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(18)(c)(v); 2020 c. 1, Sch. 5 para. 1(1)

F61Words in Art. 42(2) 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(18)(c)(iii); 2020 c. 1, Sch. 5 para. 1(1)

F62Words in Art. 42(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(18)(c)(iv); 2020 c. 1, Sch. 5 para. 1(1)

F63Words in Art. 42(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(18)(c)(vi); 2020 c. 1, Sch. 5 para. 1(1)

F64Words in Art. 42(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(18)(d)(i); 2020 c. 1, Sch. 5 para. 1(1)

F65Words in Art. 42(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(18)(d)(ii); 2020 c. 1, Sch. 5 para. 1(1)

F66Words in Art. 42(4) 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(18)(e); 2020 c. 1, Sch. 5 para. 1(1)

Article 43U.K.Access to commercial documents

Undertakings shall keep the commercial documents for at least three years, starting from the end of the year in which they were drawn up. [F67The relevant authority] may prescribe a longer period for the retention of these documents.

Textual Amendments

F67Words in Art. 43 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(19); 2020 c. 1, Sch. 5 para. 1(1)

F68Article 44U.K.Joint actions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F68Art. 44 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(20); 2020 c. 1, Sch. 5 para. 1(1)

F69Article 45U.K.Mutual assistance

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F69Art. 45 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(20); 2020 c. 1, Sch. 5 para. 1(1)

Article 46U.K.Annual programmes and reports

1.The annual programme of scrutinies referred to in Article 84 of Regulation (EU) No 1306/2013 shall be drawn up in accordance with the specimen form shown in Annex XI to this Regulation.

2.The annual report referred to in Article 86(1) of Regulation (EU) No 1306/2013 shall set out any difficulties encountered and the measures taken to overcome them and put forward, where appropriate, suggestions for improvements.

It shall include detailed information on each of the aspects of the application of Chapter III of Title V of Regulation (EU) No 1306/2013 listed in Annex XII to this Regulation, set out in clearly identified sections under the headings referred to in that Annex.

3.The information to be submitted under this Article and Article 45 may be communicated in paper form or in electronic form, in a format to be agreed between the sender and the recipient.

F704.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F70Art. 46(4) 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(21); 2020 c. 1, Sch. 5 para. 1(1)

Article 47U.K.Special departments

1.The special departments referred to in Article 85 of Regulation (EU) No 1306/2013 shall be responsible, in addition to the tasks referred to in that Article, for:

(a)training the national officials responsible for carrying out the scrutiny referred to in this Section, to enable them to acquire sufficient knowledge to perform their duties;

(b)administering the scrutiny reports and any other documents relating to the scrutinies carried out and provided for under Chapter III of Title V of Regulation (EU) No 1306/2013

(c)the preparation and communication of the programmes referred to in Article 84 of Regulation (EU) No 1306/2013 and the reports referred to in Article 86(1) of that Regulation.

2.Special departments shall be entrusted by [F71a relevant authority] with all the powers necessary to perform the tasks referred to in paragraph 1.

They shall consist of a sufficient number of officials who are suitably trained to carry out those tasks.

3.[F72A relevant authority] where the minimum number of undertakings to control is less than 10 shall not be required to establish a special department.

Textual Amendments

F71Words in Art. 47(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(22)(i); 2020 c. 1, Sch. 5 para. 1(1)

F72Words in Art. 47(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(22)(ii); 2020 c. 1, Sch. 5 para. 1(1)

CHAPTER VU.K.SECURITIES

SECTION 1U.K.Scope, information technology, force majeure

Article 48U.K.Scope

This Chapter shall apply in all cases where the sectoral agricultural legislation provides for a security, whether or not the particular term ‘security’ is used.

F73. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F73Words in Art. 48 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(23); 2020 c. 1, Sch. 5 para. 1(1)

Article 49U.K.e-Administration

Communications, documents and securities may be produced, processed, and managed by using information technology (IT) on condition that the systems applicable are managed under the officially approved quality and security protocols fit for those systems.

If competent authorities cannot access required documents for verification because of differences in IT systems, those documents shall be printed out and certified as genuine by the authority competent for the management of those IT systems (‘the issuing authority’) or by an authority competent for certifying documents as true copy.

Such print-outs may be replaced by an electronic message between the issuing authority and the beneficiary or the competent authority, on condition that the issuing authority provides in an officially approved certification protocol ensuring the genuineness of the message.

Article 50U.K.Force majeure time limits

1.This Article shall apply when a specific Regulation refers to it.

2.A request for recognition of a case of force majeure shall not be admissible if it is received by the competent authority more than 30 calendar days after:

(a)the date on which the operator was informed by the competent authority of the established non-fulfilment of the relevant obligation within the meaning of Article 23(2) of Delegated Regulation (EU) No 907/2014, the expiry of the time limit for the fulfilment of the relevant obligation as referred to in Article 23(3) of that Regulation or the expiry of the time limit for the presentation of the proof for the fulfilment of the relevant obligation as referred to in Article 23(4) of that Regulation;

(b)the closing date for submission of tenders in a third country where the tender is linked to an advanced fixing certificate for export refunds;

3.Operators shall, to the competent authority’s satisfaction, provide proof of the circumstances which they consider to constitute force majeure within 181 calendar days of the expiry of the period in which the obligation had to be fulfilled completely. Operators may be granted further time if they are unable to produce proof within that time limit despite having acted with all due diligence to obtain and forward it.

F744.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F74Art. 50(4) 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(24); 2020 c. 1, Sch. 5 para. 1(1)

SECTION 2U.K.Form of securities

Article 51U.K.Form

1.A security may be given:

(a)as a cash deposit as referred to in Article 19(2) and (3) of Delegated Regulation (EU) No 907/2014; and/or

(b)by providing a guarantor in accordance with Article 21 of Delegated Regulation (EU) No 907/2014.

2.At the discretion of the competent authority, a security may be given by:

(a)pledging cash deposits in a bank;

(b)pledging recognised claims against a public body or public funds, which are due and payable and against which no other claim has precedence; and/or

(c)pledging collateral negotiable in [F75the constituent nation] concerned provided they are issued or guaranteed by [F76the relevant authority].

3.The competent authority may impose additional terms for accepting securities of the type listed in paragraph 2.

Textual Amendments

F75Words in Art. 51(2)(c) 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(25)(a); 2020 c. 1, Sch. 5 para. 1(1)

F76Words in Art. 51(2)(c) 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(25)(b); 2020 c. 1, Sch. 5 para. 1(1)

Article 52U.K.Negotiable collateral

1.Collateral pledged in accordance with point (c) of Article 51(2) shall, at the time the security is given, have a disposable value of at least 115 % of the value of the security required.

2.A competent authority may accept a security as referred to in point (c) of Article 51(2) only if the party offering it undertakes, in writing, either to give an additional security or to replace the original security should the disposable value of the security in question have been for a period of three months below 105 % of the value of the security required. That written undertaking shall not be necessary where [F77national law] [F77the law applying in the constituent nation] already so provides. The competent authority shall regularly review the value of such security.

3.The disposable value of a security as referred to in point (c) of Article 51(2) shall be assessed by the competent authority, taking into account any costs of disposal.

4.The disposable value of securities shall be assessed using the last available quotation.

5.The party giving the security shall, at the request of the competent authority, provide proof of its disposable value.

Textual Amendments

F77Words in Art. 52(2) substituted (S.) (31.12.2020 except in relation to support for direct payments) by The Rural Development (EU Exit) (Scotland) (Amendment) Regulations 2020 (S.S.I. 2020/477), regs. 1(3), 7(3)

Article 53U.K.Replacement and assignment

1.Any form of security may be replaced by another.

However, the agreement of the competent authority shall be required in the following cases:

(a)where the original security has been forfeited but not yet realised; or

(b)where the replacement security is of a type listed in Article 51(2).

2.A block security may be replaced by another block security on condition that the new block security covers at least that part of the original block security assigned at the time of replacement to ensure fulfilment of one or more obligations still outstanding.

3.As soon as part of a block security is assigned to a particular obligation, the balance of the block security remaining shall be noted.

SECTION 3U.K.Release and forfeiture

Article 54U.K.Partial release

Where specific [F78sectoral agricultural legislation does] not specify a minimum quantity, the competent authority may itself restrict the number of partial releases of any one security and may specify a minimum sum for any such release.

Before releasing all or part of a security the competent authority may require that a written request for release be provided.

In the case of securities covering more than 100 % of the sum required to be secured, that part of the security exceeding 100 % shall be released when the remainder of the sum secured is finally released or forfeited.

Textual Amendments

F78Words in Art. 54 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(26); 2020 c. 1, Sch. 5 para. 1(1)

Article 55U.K.Forfeiture

1.Once the competent authority is aware of circumstances giving rise to forfeiture of the security, in whole or in part, it shall without delay demand the party required to meet the obligation to pay the sum forfeited, allowing up to 30 days from the day of receipt of demand for payment.

Where payment has not been made at the end of that period, the competent authority shall:

(a)without delay clear any security of the type described in Article 51(1)(a) to the appropriate account;

(b)without delay require the guarantor referred to in Article 51(1)(b) to pay, allowing up to 30 days from the day of receipt of demand for payment;

(c)without delay take steps to:

(i)

convert the securities described in Article 51(2)(b) and (c) into money sufficient to recover the sum due;

(ii)

clear pledged cash deposits referred to in Article 51(2)(a) to its own account.

The competent authority may without delay clear any security of the type described in Article 51(1)(a) to the appropriate account without first requiring the person concerned to effect payment.

2.Without prejudice to paragraph 1,

(a)where the decision to forfeit a security is taken but on appeal is subsequently postponed in accordance with [F79the law applying in the constituent nation], the party concerned shall pay interest on the sum actually forfeited over the period starting 30 days from the day of receipt of the demand for payment as referred to in paragraph 1 and ending on the day prior to the payment of the sum actually forfeited;

(b)where following the outcome of the appeal procedure the party concerned is asked to pay within 30 days the sum forfeited, for the purposes of calculating interest the [F80relevant authority] may consider payment to be made on the 20th day following the date of such request;

(c)the rate of interest applicable is calculated in accordance with [F81the law applying in the constituent nation], but shall in no case be lower than the interest rate applicable in case of recovery of national amounts;

F82(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)[F83A relevant authority] may claim periodically an increase of the security in respect of the interest involved.

F843.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F79Words in Art. 55(2)(a) 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(27)(a)(i); 2020 c. 1, Sch. 5 para. 1(1)

F80Words in Art. 55(2)(b) 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(27)(a)(ii); 2020 c. 1, Sch. 5 para. 1(1)

F81Words in Art. 55(2)(c) 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(27)(a)(iii); 2020 c. 1, Sch. 5 para. 1(1)

F82Art. 55(2)(d) 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(27)(a)(iv); 2020 c. 1, Sch. 5 para. 1(1)

F83Words in Art. 55(2)(e) 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(27)(a)(v); 2020 c. 1, Sch. 5 para. 1(1)

F84Art. 55(3) 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(27)(b); 2020 c. 1, Sch. 5 para. 1(1)

SECTION 4U.K.Information

Article 56U.K.Information on securities forfeiture, types of securities and guarantors

1.[F85A relevant authority] shall keep F86..., for each year, the total number and sum of securities forfeited, whatever stage of the procedure set out in Article 55 has been reached F87... . That information shall be kept in relation to all securities forfeited for an amount greater than EUR 1 000 and each F88... provision requiring that a security be given. The information shall cover both sums paid directly by the interested party and sums recovered by realising a security.

2.[F89A relevant authority] shall keep F90... a list of:

(a)the types of institutions authorised to act as guarantors and the requirements laid down in that respect;

(b)the types of security accepted pursuant to Article 51(2) and the requirements laid down in that respect.

Textual Amendments

F85Words in Art. 56(1) 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(28)(a)(i); 2020 c. 1, Sch. 5 para. 1(1)

F86Words in Art. 56(1) 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(28)(a)(ii); 2020 c. 1, Sch. 5 para. 1(1)

F87Words in Art. 56(1) 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(28)(a)(iii); 2020 c. 1, Sch. 5 para. 1(1)

F88Word in Art. 56(1) 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(28)(a)(iv); 2020 c. 1, Sch. 5 para. 1(1)

F89Words in Art. 56(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(28)(b)(i); 2020 c. 1, Sch. 5 para. 1(1)

F90Words in Art. 56(2) 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(28)(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)

CHAPTER VIU.K.TRANSPARENCY

Article 57U.K.Content of the publication

1.The information referred to in Article 111(1)(c) and (d) of Regulation (EU) No 1306/2013 shall include:

(a)the breakdown of the amounts of payments referred to in point (c) of that Article for each individual measure listed in Annex XIII of this Regulation, as well as the sum of the those amounts received by each beneficiary in the financial year concerned;

(b)a description of the measures financed by the [F91direct payment support] [F92agricultural support], as referred to in point (d) of that Article and listed in Annex XIII of this Regulation, including the nature and the objective of each measure.

2.The amounts referred to in paragraph 1 are [F93to be expressed in Sterling.]

3.[F94A relevant authority] may publish more detailed information than that provided for in paragraphs 1 and 2, without prejudice to the necessary protection of privacy.

Textual Amendments

F91Words in Art. 57(1)(b) substituted for “Funds” (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(14)(a)

F92Words in Art. 57(1)(b) substituted for “Funds” (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(29)(a); 2020 c. 1, Sch. 5 para. 1(1)

F93Words in Art. 57(2) substituted (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(14)(b); and words in Art. 57(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(29)(b) (as substituted by S.I. 2020/1445, regs. 1(2)(b), 7(4)); 2020 c. 1, Sch. 5 para. 1(1)

F94Words in Art. 57(3) substituted (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(14)(c); and words in Art. 57(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(29)(c); 2020 c. 1, Sch. 5 para. 1(1)

Article 58U.K.Publication of municipality

Where the information to be published for the purposes of the [F95third] [F95second] paragraph of Article 112 of Regulation (EU) No 1306/2013 would, due to the limited number of beneficiaries residing or registered in a given municipality, allow for the identification of a natural person as a beneficiary, the [F96relevant authority] concerned shall publish as information, for the purposes of point (b) of the first subparagraph of Article 111(1) of that Regulation, the next larger administrative entity of which the municipality in question is part of.

Textual Amendments

F95Word in Art. 58 substituted (W.) (31.12.2020 in so far as it relates to direct payments) by The Direct Payments to Farmers and Rural Affairs (Miscellaneous Amendments etc.) (Wales) (EU Exit) Regulations 2020 (S.I. 2020/1556), regs. 1(2)(a), 6(7)

F96Words in Art. 58 substituted (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(15); and words in Art. 58 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(30); 2020 c. 1, Sch. 5 para. 1(1)

Article 59U.K.Form and date of publication

1.The information to be made available on a single website as referred to in the second subparagraph of Article 111(1) of Regulation (EU) No 1306/2013 shall be accessible through a search tool allowing the users to search for beneficiaries by either name, or municipality as referred to in Article 58 of this Regulation, or amounts received or by measure or by a combination thereof and to extract all the corresponding information as a single set of data. F97...

2.The information referred to in paragraph 1 shall be published by 31 May each year for the preceding financial year.

3.In accordance with that Article, the information shall remain available on the website for two years from the date of their initial publication.

Textual Amendments

F97Words in Art. 59(1) omitted (31.1.2020 in so far as it relates 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(16); and words in Art. 59(1) 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(31); 2020 c. 1, Sch. 5 para. 1(1)

Article 60U.K.Information of the beneficiaries

The information of the beneficiaries referred to in Article 113 of Regulation (EU) No 1306/2013 shall be provided to the beneficiaries by including it in the application forms for receiving funds deriving from [F98direct payment support] [F99agricultural support], or otherwise at the time when the data are collected.

F100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F98Words in Art. 60 substituted for “the Funds” (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(17)(a)

F99Words in Art. 60 substituted for “the Funds” (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(32)(a); 2020 c. 1, Sch. 5 para. 1(1)

F100Words in Art. 60 omitted (31.1.2020 in so far as it relates 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(17)(b); and words in Art. 60 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(32)(b); 2020 c. 1, Sch. 5 para. 1(1)

F101Article 61U.K.Publication of thresholds related to the Small farmers scheme

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F101Art. 61 omitted (31.1.2020 in so far as it relates 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(18); and Art. 61 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(33); 2020 c. 1, Sch. 5 para. 1(1)

[F103Article 62U.K. [F102The Single Website]

F1041.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1042.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.[F105[F106The relevant authorities] shall nominate a body in charge of setting up and maintaining the single website referred to in Article 59(1). They shall [F107keep records] of the name and address details of that body.]

[F105The body nominated by the relevant authorities in charge of setting up and maintaining the single website referred to in Article 59(1), shall keep records of the name and address details of that body.]]

Textual Amendments

F102Words in Art. 62 heading substituted (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(19)(a); and words in Art. 62 heading 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(34)(a); 2020 c. 1, Sch. 5 para. 1(1)

F103Art. 62 omitted (W.) (31.12.2020 in so far as it relates to direct payments) by virtue of The Direct Payments to Farmers and Rural Affairs (Miscellaneous Amendments etc.) (Wales) (EU Exit) Regulations 2020 (S.I. 2020/1556), regs. 1(2)(a), 6(8)

F104Art. 62(1)(2) omitted (31.1.2020 in so far as 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(19)(b); and Art. 62(1)(2) 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(34)(b); 2020 c. 1, Sch. 5 para. 1(1)

F105Art. 62(3) substituted (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 13(19)(c)

F106Words in Art. 62(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(34)(c)(i); 2020 c. 1, Sch. 5 para. 1(1)

F107Words in Art. 62(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(34)(c)(ii); 2020 c. 1, Sch. 5 para. 1(1)

CHAPTER VIIU.K.FINAL PROVISIONS

[F108Article 63U.K.Repeal

Regulations (EC) No 601/94, (EC) No 4/2004 and (EC) No 259/2008 are repealed.

[F109However, Regulation (EC) No 259/2008 shall continue to apply to payments made for financial years 2012 and 2013. By way of derogation from Article 3(3) of that Regulation, the information referred to in that Article shall remain available on the website until 31 May 2015 or until the information concerning the payments made for the financial year 2014 is published in accordance with Article 59(2) of this Regulation.]]

Textual Amendments

F108Art. 63 omitted (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(35) (as substituted by S.I. 2020/1445, regs. 1(2)(b), 7(5)); 2020 c. 1, Sch. 5 para. 1(1)

F109Substituted 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.

F110Article 64U.K.Entry into force and application

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F110Art. 64 omitted (31.1.2020 in so far as it relates 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(19)(d); and Art. 64 omitted (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(35) (as substituted by S.I. 2020/1445, regs. 1(2)(b), 7(5)); 2020 c. 1, Sch. 5 para. 1(1)

F111...

Textual Amendments

F111Words in Signature omitted (31.1.2020 in so far as it relates 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(19)(d); and words in Signature omitted (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(35A) (as inserted by S.I. 2020/1445, regs. 1(2)(b), 7(6)); 2020 c. 1, Sch. 5 para. 1(1)

legislation.gov.uk

Search Legislation

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

You are here:

What Version

Advanced Features

Opening Options

More Resources

Revised version PDFs

Legislation originating from the EU

This item of legislation originated from the EU

Changes over time for: Commission Implementing Regulation (EU) No 908/2014 (without Annexes)

Alternative versions:

Status:

Changes to legislation:

Changes to Legislation

CHAPTER IU.K.PAYING AGENCIES AND OTHER BODIES

F1Article 1U.K.Procedure for the accreditation of paying agencies

F1Article 2U.K.Review of accreditation

F1Article 3U.K.Management declaration

Article 4U.K. [F2Relevant authorities acting jointly]

F11Article 5U.K.Certification

F11Article 6U.K.Audit principles

F11Article 7U.K.Audit methods

CHAPTER IIU.K.FINANCIAL MANAGEMENT F12...

SECTION 1U.K.General provisions

F13Article 8U.K.Paying agencies’ accounts

SECTION 2U.K.EAGF accounts

F13Article 9U.K.Provision of information by Member States

F13Article 10U.K.Communication of information by Member States

[F14Article 11U.K.General rules on the declaration of expenditure and on assigned revenue

Article 12U.K.Special rules on declarations of expenditure relating to public storage

F25Article 13U.K.Payment decision by the Commission

F25Article 14U.K.Making resources available to Member States

F26Article 15U.K.Communication under public intervention

Article 16U.K.Content of the public storage accounts to be kept by paying agencies

Article 17U.K.Accounting related to public intervention

Article 18U.K.Dates for entering expenditure and revenue and product movements in the accounts for public intervention

F36Article 19U.K.Amount financed under public intervention

F36Article 20U.K.Declarations of public intervention expenditure and revenue

SECTION 3U.K.EAFRD accounts

F36Article 21U.K.Forecast of funding requirements

F36Article 22U.K.Declarations of expenditure

F36Article 23U.K.Calculation of the amount to be paid

SECTION 4U.K.Common provisions for the EAGF and EAFRD

F37Article 24U.K.Electronic exchange of information and documents

F37Article 25U.K.Suspension of payment in case of late submission

F37Article 26U.K.Acquisition of satellite images

CHAPTER IIIU.K.CLEARANCE OF ACCOUNTS

SECTION 1U.K.Recovery of Debts

Article 27U.K.Interest applicable to recovery of undue payments

Article 28U.K.Recovery by offsetting

SECTION 2U.K.Clearance

F47Article 29U.K.Content of the annual accounts

F47Article 30U.K.Transmission of information

F47Article 31U.K.Form and content of the accounting information

F47Article 32U.K.Conservation of accounting information

F47Article 33U.K.Financial clearance

F47Article 34U.K.Conformity clearance

F47Article 35U.K.Decision not to start or pursue a conformity clearance inquiry

F47Article 36U.K.Conciliation Body

F47Article 37U.K.Composition of the Conciliation Body

F47Article 38U.K.Independence of the Conciliation Body

F47Article 39U.K.Working arrangements

F47Article 40U.K.Conciliation procedure

CHAPTER IVU.K.RULES ON CHECKS

SECTION 1U.K.General rules

Article 41E+S+N.I.Reduction of on-the-spot checks

Article 41WReduction of on-the-spot checks

SECTION 2U.K.Scrutiny of transactions

Article 42U.K.Scrutiny by [F55the relevant authorities]

Article 43U.K.Access to commercial documents

F68Article 44U.K.Joint actions

F69Article 45U.K.Mutual assistance

Article 46U.K.Annual programmes and reports

Article 47U.K.Special departments

CHAPTER VU.K.SECURITIES

SECTION 1U.K.Scope, information technology, force majeure

Article 48U.K.Scope

Article 49U.K.e-Administration