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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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This is a legislation item that originated from the EU
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There are outstanding changes not yet made to Commission Implementing Regulation (EU) No 908/2014. Those changes will be listed when you open the content using the Table of Contents below. Any changes that have already been made to the legislation appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.
Changes and effects yet to be applied to :
- Ch. 2 Title words omitted by S.I. 2019/765 reg. 4(5)
- regulations amended by S.R. 2021/40 reg. 9(1)
- Annex 1-10 omitted by S.I. 2019/765 reg. 4(36)
- Annex 12 Pt. 2 words omitted in earlier amending provision S.I. 2019/765, reg. 4(38)(b) by S.I. 2020/1445 reg. 7(8)(a)
- Annex 12 Pt. 2 words omitted in earlier amending provision S.I. 2019/765, reg. 4(38)(b)(ii)(bb) by S.I. 2020/1445 reg. 7(8)(b)
- Annex 12 Pt. 2 words substituted by S.I. 2019/765 reg. 4(38)(b)(i)
- Annex 12 Pt. 2 words substituted by S.I. 2019/765 reg. 4(38)(b)(ii)(aa)
- Annex 12 Pt. 2 words substituted by S.I. 2019/765 reg. 4(38)(b)(ii)(bb)
- Annex 11 sum substituted by S.I. 2021/400 reg. 5(8)(a)
- Annex 11 sum substituted by S.I. 2021/400 reg. 5(8)(b)
- Annex 11 sum substituted by S.I. 2021/400 reg. 5(8)(c)
- Annex 11 sum substituted by S.I. 2021/400 reg. 5(8)(d)(i)
- Annex 11 sum substituted by S.I. 2021/400 reg. 5(8)(d)(ii)
- Annex 11 word omitted by S.I. 2019/765 reg. 4(37)(d)(i)
- Annex 11 words omitted by S.I. 2019/765 reg. 4(37)(b)(ii)
- Annex 11 words omitted in earlier amending provision S.I. 2019/765, reg. 4(37) by S.I. 2020/1445 reg. 7(7)
- Annex 11 words substituted by S.I. 2019/765 reg. 4(37)(a)
- Annex 11 words substituted by S.I. 2019/765 reg. 4(37)(b)(i)
- Annex 11 words substituted by S.I. 2019/765 reg. 4(37)(b)(iii)
- Annex 11 words substituted by S.I. 2019/765 reg. 4(37)(c)(i)
- Annex 11 words substituted by S.I. 2019/765 reg. 4(37)(c)(ii)
- Annex 11 words substituted by S.I. 2019/765 reg. 4(37)(d)(ii)
- Art. 1-3 omitted by S.I. 2019/765 reg. 4(2)
- Art. 4 heading words substituted by S.I. 2019/765 reg. 4(3)(a)
- Art. 4(1) substituted by S.I. 2019/765 reg. 4(3)(b)
- Art. 4(2) omitted by S.I. 2019/765 reg. 4(3)(c)
- Art. 4(3) words substituted by S.I. 2019/765 reg. 4(3)(d)(i)
- Art. 4(3) words substituted by S.I. 2019/765 reg. 4(3)(d)(ii)
- Art. 4(3) words substituted by S.I. 2019/765 reg. 4(3)(d)(iii)
- Art. 4(4) omitted by S.I. 2019/765 reg. 4(3)(e)
- Art. 4(5) omitted by S.I. 2019/765 reg. 4(3)(e)
- Art. 5-7 omitted by S.I. 2019/765 reg. 4(4)
- Art. 8-10 omitted by S.I. 2019/765 reg. 4(6)
- Art. 11 omitted for specified purposes by S.I. 2020/1556 reg. 6(3)
- Art. 11(1) words omitted by S.I. 2019/765 reg. 4(7)(a)(iii)
- Art. 11(1) words omitted in earlier amending provision S.I. 2019/765, reg. 4(7)(a)(ii) by S.I. 2020/1445 reg. 7(3)
- Art. 11(1) words substituted by S.I. 2019/765 reg. 4(7)(a)(i)
- Art. 11(1) words substituted by S.I. 2019/765 reg. 4(7)(a)(ii)
- Art. 11(2) words substituted by S.I. 2019/765 reg. 4(7)(b)
- Art. 11(3) words omitted by S.I. 2019/765 reg. 4(7)(c)
- Art. 11(5) words omitted in earlier amending provision S.I. 2019/765, reg. 4(7)(d) by S.I. 2020/1445 reg. 7(3)
- Art. 11(5) words substituted by S.I. 2019/765 reg. 4(7)(d)
- Art. 11(6) omitted by S.I. 2019/765 reg. 4(7)(e)
- Art. 13-15 omitted by S.I. 2019/765 reg. 4(9)
- Art. 17(1) words omitted by S.I. 2019/765 reg. 4(11)(a)
- Art. 17(3) omitted by S.I. 2019/765 reg. 4(11)(c)
- Art. 19-26 omitted by S.I. 2019/765 reg. 4(13)
- Art. 27(1) sum substituted by S.I. 2021/400 reg. 5(3)
- Art. 27(1) sum substituted for specified purposes by S.I. 2020/1556 reg. 6(4)
- Art. 27(1) words substituted by S.I. 2019/765 reg. 4(14)
- Art. 27(1) words substituted by S.I. 2021/407 reg. 6(2)
- Art. 27(1) words substituted by S.I. 2022/765 reg. 12(2)
- Art. 27(2) words substituted by S.S.I. 2020/477 reg. 7(2)
- art. 28 words omitted by S.R. 2021/40 reg. 9(2)
- Art. 28 words omitted for specified purposes by S.S.I. 2020/460 reg. 7(2)
- Art. 28 words omitted for specified purposes by S.I. 2020/1513 reg. 10(2)
- Art. 28 words omitted for specified purposes by S.I. 2020/1556 reg. 6(5)(a)
- Art. 28 words omitted for specified purposes by S.I. 2020/1556 reg. 6(5)(b)
- Art. 28 words substituted by S.I. 2019/765 reg. 4(15)(a)
- Art. 28 words substituted by S.I. 2019/765 reg. 4(15)(b)
- Art. 29-40 omitted by S.I. 2019/765 reg. 4(16)
- art. 41 omitted by S.R. 2021/42 reg. 18
- Art. 41(1) substituted by S.I. 2019/765 reg. 4(17)(a)
- Art. 41(1) substituted by S.I. 2021/400 reg. 5(4)
- Art. 41(1) substituted for specified purposes by S.I. 2020/1556 reg. 6(6)
- Art. 41(2) words omitted by S.I. 2019/765 reg. 4(17)(b)(ii)
- Art. 41(2) words substituted by S.I. 2019/765 reg. 4(17)(b)(i)
- Art. 41(3) words substituted by S.I. 2019/765 reg. 4(17)(c)
- Art. 42 heading words substituted by S.I. 2019/765 reg. 4(18)(a)
- Art. 42(1) sum substituted by S.I. 2021/400 reg. 5(5)(a)
- Art. 42(1) word substituted by S.I. 2023/816 reg. 7(2)(a)
- Art. 42(1) words substituted by S.I. 2019/765 reg. 4(18)(b)(i)
- Art. 42(1) words substituted by S.I. 2019/765 reg. 4(18)(b)(ii)
- Art. 42(2) word substituted by S.I. 2023/816 reg. 7(2)(b)(i)
- Art. 42(2) words omitted by S.I. 2019/765 reg. 4(18)(c)(iii)
- Art. 42(2) words omitted by S.I. 2023/816 reg. 7(2)(b)(ii)
- Art. 42(2) words substituted by S.I. 2019/765 reg. 4(18)(c)(i)
- Art. 42(2) words substituted by S.I. 2019/765 reg. 4(18)(c)(ii)
- Art. 42(2) words substituted by S.I. 2019/765 reg. 4(18)(c)(iv)
- Art. 42(2) words substituted by S.I. 2019/765 reg. 4(18)(c)(v)
- Art. 42(2) words substituted by S.I. 2019/765 reg. 4(18)(c)(vi)
- Art. 42(3) sum substituted by S.I. 2021/400 reg. 5(5)(b)
- Art. 42(3) words omitted by S.I. 2023/816 reg. 7(2)(c)(ii)
- Art. 42(3) words substituted by S.I. 2019/765 reg. 4(18)(d)(i)
- Art. 42(3) words substituted by S.I. 2019/765 reg. 4(18)(d)(ii)
- Art. 42(3) words substituted by S.I. 2023/816 reg. 7(2)(c)(i)
- Art. 42(4) words omitted by S.I. 2023/816 reg. 7(2)(d)
- Art. 42(4) words substituted by S.I. 2019/765 reg. 4(18)(e)
- Art. 43 words substituted by S.I. 2019/765 reg. 4(19)
- Art. 44 omitted by S.I. 2019/765 reg. 4(20)
- Art. 45 omitted by S.I. 2019/765 reg. 4(20)
- Art. 46(4) omitted by S.I. 2019/765 reg. 4(21)
- Art. 47(1) word substituted by S.I. 2023/816 reg. 7(3)(a)
- Art. 47(1) words omitted by S.I. 2023/816 reg. 7(3)(b)
- Art. 47(2) words substituted by S.I. 2019/765 reg. 4(22)(i)
- Art. 47(3) words substituted by S.I. 2019/765 reg. 4(22)(ii)
- Art. 48 words omitted by S.I. 2019/765 reg. 4(23)
- Art. 50(4) omitted by S.I. 2019/765 reg. 4(24)
- Art. 52(2) words substituted by S.S.I. 2020/477 reg. 7(3)
- Art. 54 words substituted by S.I. 2019/765 reg. 4(26)
- Art. 55(3) omitted by S.I. 2019/765 reg. 4(27)(b)
- Art. 56(1) sum substituted by S.I. 2021/400 reg. 5(6)
- Art. 56(1) word omitted by S.I. 2019/765 reg. 4(28)(a)(iv)
- Art. 56(1) words omitted by S.I. 2019/765 reg. 4(28)(a)(ii)
- Art. 56(1) words omitted by S.I. 2019/765 reg. 4(28)(a)(iii)
- Art. 56(1) words substituted by S.I. 2019/765 reg. 4(28)(a)(i)
- Art. 56(2) words omitted by S.I. 2019/765 reg. 4(28)(b)(ii)
- Art. 56(2) words substituted by S.I. 2019/765 reg. 4(28)(b)(i)
- Art. 57(2) words omitted by S.I. 2019/765 reg. 4(29)(b) (This amendment not applied to legislation.gov.uk. Reg. 4(29)(b) substituted immediately before IP completion day by S.I. 2020/1445, reg. 7(4))
- Art. 57(2) words substituted by S.I. 2019/765, reg. 4(29)(b) (as substituted) by S.I. 2020/1445 reg. 7(4)
- Art. 57(3) words substituted by S.I. 2019/765 reg. 4(29)(c)
- art. 58 word substituted by S.R. 2021/40 reg. 9(3)
- Art. 58 word substituted for specified purposes by S.S.I. 2020/460 reg. 7(3)
- Art. 58 word substituted for specified purposes by S.I. 2020/1513 reg. 10(3)
- Art. 58 word substituted for specified purposes by S.I. 2020/1556 reg. 6(7)
- Art. 58 words substituted by S.I. 2019/765 reg. 4(30)
- Art. 59(1) words omitted by S.I. 2019/765 reg. 4(31)
- Art. 60 words omitted by S.I. 2019/765 reg. 4(32)(b)
- Art. 60 words substituted by S.I. 2019/765 reg. 4(32)(a)
- Art. 61 omitted by S.I. 2019/765 reg. 4(33)
- Art. 62 omitted by S.I. 2021/400 reg. 5(7)
- Art. 62 omitted for specified purposes by S.I. 2020/1556 reg. 6(8)
- Art. 62 heading words substituted by S.I. 2019/765 reg. 4(34)(a)
- Art. 62(1) omitted by S.I. 2019/765 reg. 4(34)(b)
- Art. 62(2) omitted by S.I. 2019/765 reg. 4(34)(b)
- Art. 62(3) words substituted by S.I. 2019/765 reg. 4(34)(c)(i)
- Art. 62(3) words substituted by S.I. 2019/765 reg. 4(34)(c)(ii)
- Art. 63 omitted by S.I. 2019/765, reg. 4(35) (as substituted) by S.I. 2020/1445 reg. 7(5)
- Art. 64 omitted by S.I. 2019/765, reg. 4(35) (as substituted) by S.I. 2020/1445 reg. 7(5)
- Art. 64 words omitted by S.I. 2019/765 reg. 4(35)(b) (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))
Changes and effects yet to be applied to the whole legislation item and associated provisions
- Signature words omitted by S.I. 2019/765, reg. 4(35A) (as inserted) by S.I. 2020/1445 reg. 7(6)
- Annex 12 para. 6 omitted by S.I. 2019/765 reg. 4(38)(a)(ii)
- Annex 12 para. 3 words substituted by S.I. 2019/765 reg. 4(38)(a)(i)
- 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)
- Annex 13 para. 1 5 6 omitted by virtue of S.I. 2019/765, reg. 4(39) (as inserted) by S.I. 2020/1445 reg. 7(9)
- Art. 4(1)(i) omitted by S.I. 2021/400 reg. 5(2)(a)
- Art. 4(1)(i) omitted for specified purposes by S.I. 2020/1556 reg. 6(2)(a)
- Art. 4(1)(ii) words omitted by S.I. 2021/400 reg. 5(2)(b)
- Art. 4(1)(ii) words omitted for specified purposes by S.I. 2020/1556 reg. 6(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(2)(a) omitted by S.I. 2019/765 reg. 4(8)
- 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) omitted by virtue of S.I. 2019/765, reg. 4(10) (as substituted) by S.I. 2019/1405 reg. 3(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(2)(b) words substituted by S.I. 2019/765 reg. 4(11)(b)(i)(aa)
- Art. 17(2)(b) words substituted by S.I. 2019/765 reg. 4(11)(b)(i)(bb)
- Art. 17(2)(c) words substituted by S.I. 2019/765 reg. 4(11)(b)(ii)
- Art. 17(2)(d) words omitted in earlier amending provision S.I. 2019/765, reg. 4(11)(b)(iii)(bb) by S.I. 2020/1445 reg. 7(3)
- Art. 17(2)(d) words substituted by S.I. 2019/765 reg. 4(11)(b)(iii)(aa)
- Art. 17(2)(d) words substituted by S.I. 2019/765 reg. 4(11)(b)(iii)(bb)
- 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(1)(b) words omitted by S.I. 2019/765 reg. 4(12)
- 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. 51(2)(c) words substituted by S.I. 2019/765 reg. 4(25)(a)
- Art. 51(2)(c) words substituted by S.I. 2019/765 reg. 4(25)(b)
- Art. 55(2)(a) words substituted by S.I. 2019/765 reg. 4(27)(a)(i)
- Art. 55(2)(b) words substituted by S.I. 2019/765 reg. 4(27)(a)(ii)
- Art. 55(2)(c) words substituted by S.I. 2019/765 reg. 4(27)(a)(iii)
- Art. 55(2)(d) omitted by S.I. 2019/765 reg. 4(27)(a)(iv)
- Art. 55(2)(e) words substituted by S.I. 2019/765 reg. 4(27)(a)(v)
- Art. 57(1)(b) words substituted by S.I. 2019/765 reg. 4(29)(a)
- 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 II FINANCIAL MANAGEMENT OF THE FUNDS
Article 11.General rules on the declaration of expenditure and on assigned revenue
Article 12.Special rules on declarations of expenditure relating to public storage
Article 16.Content of the public storage accounts to be kept by paying agencies
Article 18.Dates for entering expenditure and revenue and product movements in the accounts for public intervention
Article 20.Declarations of public intervention expenditure and revenue
INFORMATION TO BE CONTAINED IN THE ANNUAL RISK ANALYSIS REFERRED TO IN ARTICLE 42(2)
ANNUAL PROGRAMME DOCUMENTS (ARTICLE 46(1))
SHEET A PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD (Article 84 ...
SHEET B PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD (Article 84 ...
SHEET C PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD (Article 84 ...
SHEET D PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD (Article 84 ...
SHEET E PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD (Article 84 ...
ANNUAL REPORT DOCUMENTS (ARTICLE 46(2))
PART I Information to be contained in the annual report provided for...
PART II SHEET A SCRUTINY REPORT FOR THE PERIOD (Article 86(1) of...
MEASURES REFERRED TO IN ARTICLE 57
2. The following schemes and measures set out in Regulation (EU)...
4. The information and promotion measures provided for in Council Regulation...
5. The measures provided for in Regulation (EU) No 228/2013 of the...
6. The measures provided for in Regulation (EU) No 229/2013 of the...
10. The measures granted under Articles 219(1), 220(1) and 221(1) and...
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