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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: Article 11
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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 Article 11:
- 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))
[F1Article 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 [F2declared 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 [F3direct payment support] [F4CMO support] in respect of financial year N.
F5...
2.Expenditure and [F6declared 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.F7...
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 [F8direct payment support] [F9CMO 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.
F106.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F1Art. 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)
F2Words 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)
F3Words 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)
F4Words 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)
F5Words 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)
F6Words 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)
F7Words 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)
F8Words 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)
F9Words 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)
F10Art. 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)
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