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Commission Implementing Regulation (EU) No 908/2014Show full title
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
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Revised version PDFs
- Revised 10/06/20190.73 MB
- Revised 20/01/20180.62 MB
- Revised 07/05/20170.62 MB
- Revised 15/10/20160.61 MB
- Revised 09/12/20150.58 MB
- Revised 26/05/20150.56 MB
- Revised 17/04/20150.55 MB
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Changes over time for: CHAPTER III
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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.
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Changes and effects yet to be applied to Chapter III:
- regulations amended by S.R. 2021/40 reg. 9(1)
Changes and effects yet to be applied to the whole legislation item and associated provisions
- Annex 13 para. 2B inserted by S.S.I. 2023/150 reg. 7(7)
- Annex 13 para. 2A inserted by S.I. 2023/124 reg. 7(5)
- Art. 4(1)(i) omitted by S.I. 2021/400 reg. 5(2)(a)
- Art. 4(1)(ii) words omitted by S.I. 2021/400 reg. 5(2)(b)
- Art. 11(5A) inserted by S.I. 2023/124 reg. 7(2)
- Art. 11(5B) inserted by S.S.I. 2023/150 reg. 7(2)
- Art. 12(3) inserted by S.I. 2023/124 reg. 7(3)
- Art. 12(4) inserted by S.S.I. 2023/150 reg. 7(3)
- Art. 16(1)(b) words omitted by S.I. 2019/765 reg. 4(10)(a)(ii) (This amendment not applied to legislation.gov.uk. Reg. 4(10) substituted immediately before IP completion day by S.I. 2019/1405, regs. 1(2), 3(3))
- Art. 16(1)(b) words substituted by S.I. 2019/765 reg. 4(10)(a)(i) (This amendment not applied to legislation.gov.uk. Reg. 4(10) substituted immediately before IP completion day by S.I. 2019/1405, regs. 1(2), 3(3))
- Art. 16(3) inserted by S.I. 2023/124 reg. 7(3)
- Art. 16(4) inserted by S.S.I. 2023/150 reg. 7(4)
- Art. 17(2A) inserted by S.I. 2023/124 reg. 7(4)
- Art. 17(2B) inserted by S.S.I. 2023/150 reg. 7(5)
- Art. 18(3) inserted by S.I. 2023/124 reg. 7(3)
- Art. 18(4) inserted by S.S.I. 2023/150 reg. 7(6)
- Art. 47(1)(a) word substituted by S.I. 2023/816 reg. 7(3)(c)
- Art. 47(1)(b) word substituted by S.I. 2023/816 reg. 7(3)(d)
- Art. 47(1)(c) words substituted by S.I. 2023/816 reg. 7(3)(e)
- Art. 64(a) words substituted by S.I. 2019/765 reg. 4(35)(a)(i) (This amendment not applied to legislation.gov.uk. Reg. 4(35) substituted immediately before IP completion day by S.I. 2020/1445, reg. 7(5))
- Art. 64(d) words substituted by S.I. 2019/765 reg. 4(35)(a)(ii) (This amendment not applied to legislation.gov.uk. Reg. 4(35) substituted immediately before IP completion day by S.I. 2020/1445, reg. 7(5))
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. [F1[F2A relevant authority] may decide not to recover the interest when the amount of interest does not exceed [F3EUR 5] [F3£5.00].]
2.The interest rate to be applied shall in any case not be lower than the interest rate provided for by [F4national law][F4the law applying in the constituent nation] for the recovery of comparable undue expenditures or for the collection of receivables due.
Textual Amendments
F1Inserted 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.
F2Words 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)
F3Sum 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)
F4Words 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 [F5the law applying in the constituent nation], [F6the relevant authority] shall off-set any outstanding debt of a beneficiary [F7established in accordance with national law] against any future payments to be made [F8[F9under 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
F5Words 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)
F6Words 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)
F7Words 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)
F8Words 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)
F9Words 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
F10Article 29U.K.Content of the annual accounts
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F10Arts. 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)
F10Article 30U.K.Transmission of information
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F10Arts. 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)
F10Article 31U.K.Form and content of the accounting information
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F10Arts. 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)
F10Article 32U.K.Conservation of accounting information
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F10Arts. 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)
F10Article 33U.K.Financial clearance
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F10Arts. 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)
F10Article 34U.K.Conformity clearance
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F10Arts. 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)
F10Article 35U.K.Decision not to start or pursue a conformity clearance inquiry
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F10Arts. 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)
F10Article 36U.K.Conciliation Body
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F10Arts. 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)
F10Article 37U.K.Composition of the Conciliation Body
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F10Arts. 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)
F10Article 38U.K.Independence of the Conciliation Body
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F10Arts. 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)
F10Article 39U.K.Working arrangements
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F10Arts. 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)
F10Article 40U.K.Conciliation procedure
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F10Arts. 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)
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