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Commission Implementing Decision (EU) 2019/873Show full title

Commission Implementing Decision (EU) 2019/873 of 22 May 2019 on the clearance of the accounts of the paying agencies of Member States concerning expenditure financed by the European Agricultural Fund for Rural Development (EAFRD) for financial year 2018 (notified under document C(2019) 3817)

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Commission Implementing Decision (EU) 2019/873

of 22 May 2019

on the clearance of the accounts of the paying agencies of Member States concerning expenditure financed by the European Agricultural Fund for Rural Development (EAFRD) for financial year 2018

(notified under document C(2019) 3817)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008(1), and in particular Article 51 thereof,

After consulting the Committee on the Agricultural Funds,

Whereas:

(1) Pursuant to Article 51 of Regulation (EU) No 1306/2013, the Commission, on the basis of the annual accounts submitted by the Member States, accompanied by the information required for the clearance of accounts and an audit opinion regarding the completeness, accuracy and veracity of the accounts and the reports established by the certification bodies, has to clear the accounts of the paying agencies referred to in Article 7 of that Regulation prior to 31 May of the year following the budget year in question.

(2) In accordance with Article 39 of Regulation (EU) No 1306/2013 the agricultural financial year begins on 16 October of year N – 1 and ends on 15 October of year N. When clearing the accounts for financial year 2018, for the purpose of aligning the reference period for the European Agricultural Fund for Rural Development (EAFRD) expenditure with that of the European Agricultural Guarantee Fund (EAGF), account should be taken of expenditure incurred by the Member States between 16 October 2017 and 15 October 2018, as provided for in Article 11(1) of Commission Implementing Regulation (EU) No 908/2014(2).

(3) The second subparagraph of Article 33(2) of Implementing Regulation (EU) No 908/2014 provides that the amounts that are recoverable from, or payable to, each Member State, in accordance with the accounts clearance decision referred to in Article 33(1) of that Regulation, are to be established by deducting the intermediate payments for the financial year concerned from the expenditure recognised for that year in accordance with Article 33(1). The Commission is to deduct that amount from or add it to the next intermediate payment.

(4) The Commission has checked the information submitted by the Member States and has communicated the results of its checks to the Member States before 30 April 2019, along with the necessary amendments.

(5) For certain paying agencies, the annual accounts and the accompanying documents permit the Commission to take a decision on the completeness, accuracy and veracity of the annual accounts submitted.

(6) The information submitted by certain other paying agencies requires additional inquiries and their accounts cannot therefore be cleared in this Decision.

(7) In accordance with Article 83 of Regulation (EU) No 1303/2013 the deadline for interim payments, as the one laid down in Article 36(5) of Regulation (EU) No 1306/2013, may be interrupted for a maximum period of six months in order to carry out additional verifications following information received that these payments are linked to an irregularity having serious financial consequences. In adopting this Decision, the Commission should take into account the amounts interrupted in order to avoid making any inappropriate or untimely payments.

(8) Pursuant to Article 54(2) of Regulation (EU) No 1306/2013, 50 % of the financial consequences of non-recovery of irregularities should be borne by the Member State concerned, if recovery has not taken place within four years from the date of the recovery request, or within eight years where the recovery is taken before the national courts. Article 54(4) of Regulation (EU) No 1306/2013 requires Member States to attach to the annual accounts that they have to submit to the Commission, pursuant to Article 29 of Implementing Regulation (EU) No 908/2014, a certified table reflecting the amounts to be borne by them under Article 54(2) of Regulation (EU) No 1306/2013. Rules on the application of the Member States' obligation to report the amounts to be recovered are laid down in Implementing Regulation (EU) No 908/2014. Annex II to Implementing Regulation (EU) No 908/2014 sets out the model of the table that Member States have to use to provide information about amounts to be recovered. On the basis of the tables completed by the Member States, the Commission should decide on the financial consequences of non-recovery of irregularities older than four or eight years respectively.

(9) Pursuant to Article 54(3) of Regulation (EU) No 1306/2013, on duly justified grounds, Member States may decide not to pursue recovery. Such a decision may be taken only if the costs already, and likely to be, incurred total more than the amount to be recovered, or if the recovery proves impossible owing to the insolvency recorded and recognised under national law, of the debtor or the persons legally responsible for the irregularity. If the decision has been taken within four years from the date of recovery request, or within eight years where the recovery is taken before the national courts, 100 % of the financial consequences of the non-recovery should be borne by the Union budget. The amounts for which a particular Member State decided not to pursue recovery and the grounds for its decision are shown in the summary report referred to in Article 54(4) of Regulation (EU) No 1306/2013 in conjunction with point (c)(iv) of the first subparagraph of Article 102(1) of that Regulation. Therefore, such amounts should not be charged to the Member States concerned and are consequently to be borne by the Union budget.

(10) This Decision should also take into account the amounts that are still to be charged to the Member States as a result of the application of Article 54(2) of Regulation (EU) No 1306/2013 in relation to the 2007-2013 programming period for EAFRD.

(11) Pursuant to Article 41 of Regulation (EU) No 1306/2013, the Commission has already reduced or suspended a number of intermediate payments for financial year 2018 due to expenditure not effected in accordance with Union rules. In this Decision, the Commission should take into account such reduced or suspended amounts on the basis of Article 41 of Regulation (EU) No 1306/2013, in order to avoid making any undue,or untimely, payments or reimbursements that could later be subject to financial correction.

(12) In accordance with Article 51 of Regulation (EU) No 1306/2013, this Decision should be without prejudice to the decisions the Commission may take subsequently to exclude from Union financing expenditure not effected in accordance with Union rules,

HAS ADOPTED THIS DECISION:

Article 1U.K.

With the exception of the paying agencies referred to in Article 2, the accounts of the Member States' paying agencies are hereby cleared as regards expenditure financed by the European Agricultural Fund for Rural Development (EAFRD) in respect of financial year 2018 and relating to the 2014-2020 programming period.

The amounts recoverable from, or payable to, each Member State under each rural development programme pursuant to this Decision, are set out in Annex I.

Article 2U.K.

For financial year 2018, the accounts of the Member States' paying agencies in respect of expenditure for Rural Development programmes financed by the EAFRD relating to the 2014-2020 programming period, as set out in Annex II, are not covered by this Decision and shall be the subject of a future clearance of accounts Decision.

Article 3U.K.

The amounts to be charged to the Member States, as a result of the application of Article 54(2) of Regulation (EU) No 1306/2013 relating to the 2014-2020 programming period and to the 2007-2013 programming period for the European Agricultural Fund for Rural Development (EAFRD), are set out in Annex III to this Decision.

Article 4U.K.

This Decision is without prejudice to future conformity clearance decisions that the Commission may take pursuant to Article 52 of Regulation (EU) No 1306/2013 to exclude from Union financing expenditure not effected in accordance with Union rules.

Article 5U.K.

This Decision is addressed to the Member States.

Done at Brussels, 22 May 2019.

For the Commission

Phil Hogan

Member of the Commission

ANNEX IU.K. CLEARED EAFRD EXPENDITURE BY RURAL DEVELOPMENT PROGRAMME FOR FINANCIAL YEAR 2018

AMOUNT TO BE RECOVERED FROM OR PAID TO THE MEMBER STATE PER PROGRAMMEU.K.

Approved programmes with declared expenditure for EAFRD 2014-2020

(EUR)
MSCCIExpenditure 2018CorrectionsTotalNon-reusable amountsAccepted amount cleared for FY 2018Interim payments reimbursed to the Member State for the financial yearAmount to be recovered from (–) or paid to (+) the Member State
iiiiii = i + iiivv = iii – ivvivii = v – vi
AT2014AT06RDNP001522 020 035,120,00522 020 035,120,00522 020 035,12512 890 738,999 129 296,13
BE2014BE06RDRP00138 520 111,320,0038 520 111,320,0038 520 111,3238 520 095,9415,38
BE2014BE06RDRP00230 294 877,020,0030 294 877,020,0030 294 877,0230 319 674,43– 24 797,41
BG2014BG06RDNP001205 686 970,070,00205 686 970,070,00205 686 970,07206 442 232,26– 755 262,19
CY2014CY06RDNP00114 520 014,260,0014 520 014,260,0014 520 014,2614 520 014,260,00
CZ2014CZ06RDNP001323 611 581,760,00323 611 581,760,00323 611 581,76323 613 468,79– 1 887,03
DE2014DE06RDRN001676 761,190,00676 761,190,00676 761,19676 761,190,00
DE2014DE06RDRP00385 593 723,780,0085 593 723,780,0085 593 723,7885 594 307,99– 584,21
DE2014DE06RDRP004192 663 260,910,00192 663 260,910,00192 663 260,91192 663 260,910,00
DE2014DE06RDRP007107 756 134,370,00107 756 134,370,00107 756 134,37107 756 187,14– 52,77
DE2014DE06RDRP01037 547 775,80,0037 547 775,80,0037 547 775,837 547 775,80,00
DE2014DE06RDRP011106 103 576,840,00106 103 576,840,00106 103 576,84106 103 576,840,00
DE2014DE06RDRP012159 980 251,690,00159 980 251,690,00159 980 251,69159 980 251,690,00
DE2014DE06RDRP01574 846 524,240,0074 846 524,240,0074 846 524,2474 863 576,45– 17 052,21
DE2014DE06RDRP01728 525 458,510,0028 525 458,510,0028 525 458,5128 525 458,510,00
DE2014DE06RDRP0185 712 422,220,005 712 422,220,005 712 422,225 712 422,220,00
DE2014DE06RDRP01996 236 434,910,0096 236 434,910,0096 236 434,9196 236 434,910,00
DE2014DE06RDRP02082 615 965,520,0082 615 965,520,0082 615 965,5282 615 967,05– 1,53
DE2014DE06RDRP02150 602 977,480,0050 602 977,480,0050 602 977,4850 602 995,25– 17,77
DE2014DE06RDRP02388 724 913,440,0088 724 913,440,0088 724 913,4488 789 431,82– 64 518,38
DK2014DK06RDNP00188 173 489,160,0088 173 489,160,0088 173 489,1690 286 808,0– 2 113 318,84
EE2014EE06RDNP001128 116 444,940,00128 116 444,940,00128 116 444,94128 116 573,13– 128,19
ES2014ES06RDNP00117 496 370,850,0017 496 370,850,0017 496 370,8517 496 370,830,02
ES2014ES06RDRP001159 160 971,250,00159 160 971,250,00159 160 971,25159 160 882,1189,14
ES2014ES06RDRP00259 746 787,830,0059 746 787,830,0059 746 787,8359 746 781,596,24
ES2014ES06RDRP00329 251 334,240,0029 251 334,240,0029 251 334,2429 257 571,77– 6 237,53
ES2014ES06RDRP00411 807 069,470,0011 807 069,470,0011 807 069,4711 826 785,09– 19 715,62
ES2014ES06RDRP00527 976 434,370,0027 976 434,370,0027 976 434,3727 976 434,38– 0,01
ES2014ES06RDRP00614 557 450,460,0014 557 450,460,0014 557 450,4614 557 451,27– 0,81
ES2014ES06RDRP007113 236 476,410,00113 236 476,410,00113 236 476,41113 221 366,3515 110,06
ES2014ES06RDRP00897 338 070,90,0097 338 070,90,0097 338 070,997 335 793,722 277,18
ES2014ES06RDRP00943 693 511,340,0043 693 511,340,0043 693 511,3443 693 511,020,32
ES2014ES06RDRP01089 910 498,20,0089 910 498,20,0089 910 498,289 910 463,7134,49
ES2014ES06RDRP011131 571 942,910,00131 571 942,910,00131 571 942,91131 571 922,6820,23
ES2014ES06RDRP0124 328 278,650,004 328 278,650,004 328 278,654 328 277,551,10
ES2014ES06RDRP01331 330 225,160,0031 330 225,160,0031 330 225,1631 330 220,234,93
ES2014ES06RDRP01517 357 722,060,0017 357 722,060,0017 357 722,0617 357 732,12– 10,06
ES2014ES06RDRP0169 152 786,140,009 152 786,140,009 152 786,149 152 782,543,60
ES2014ES06RDRP01723 179 771,160,0023 179 771,160,0023 179 771,1623 179 771,150,01
FI2014FI06RDRP001348 074 461,430,00348 074 461,430,00348 074 461,43348 076 443,41– 1 981,98
FI2014FI06RDRP0023 711 545,030,003 711 545,030,003 711 545,033 711 545,030,00
FR2014FR06RDNP001197 685 587,50,00197 685 587,50,00197 685 587,5197 685 587,50,00
FR2014FR06RDRN0011 833 799,230,001 833 799,230,001 833 799,231 833 799,230,00
FR2014FR06RDRP00124 153 447,950,0024 153 447,950,0024 153 447,9524 153 456,07– 8,12
FR2014FR06RDRP0026 561 044,210,006 561 044,210,006 561 044,216 561 044,190,02
FR2014FR06RDRP0035 760 322,880,005 760 322,880,005 760 322,885 760 322,880,00
FR2014FR06RDRP00437 876 388,140,0037 876 388,140,0037 876 388,1437 876 380,028,12
FR2014FR06RDRP0064 879 050,250,004 879 050,250,004 879 050,254 879 050,250,00
FR2014FR06RDRP0117 620 346,220,007 620 346,220,007 620 346,227 620 346,23– 0,01
FR2014FR06RDRP02122 926 000,330,0022 926 000,330,0022 926 000,3322 926 000,320,01
FR2014FR06RDRP0228 204 484,560,008 204 484,560,008 204 484,568 204 484,58– 0,02
FR2014FR06RDRP0238 862 307,250,008 862 307,250,008 862 307,258 862 307,250,00
FR2014FR06RDRP02448 604 047,720,0048 604 047,720,0048 604 047,7248 604 047,720,00
FR2014FR06RDRP02544 564 654,550,0044 564 654,550,0044 564 654,5544 564 654,56– 0,01
FR2014FR06RDRP02679 594 052,610,0079 594 052,610,0079 594 052,6179 594 052,60,01
FR2014FR06RDRP03112 002 300,220,0012 002 300,220,0012 002 300,2212 002 300,220,00
FR2014FR06RDRP04141 062 964,630,0041 062 964,630,0041 062 964,6341 062 964,64– 0,01
FR2014FR06RDRP04212 973 287,270,0012 973 287,270,0012 973 287,2712 973 287,250,02
FR2014FR06RDRP04360 350 115,320,0060 350 115,320,0060 350 115,3260 350 115,310,01
FR2014FR06RDRP05265 791 635,410,0065 791 635,410,0065 791 635,4165 791 635,390,02
FR2014FR06RDRP05359 541 153,530,0059 541 153,530,0059 541 153,5359 541 153,54– 0,01
FR2014FR06RDRP05460 363 799,950,0060 363 799,950,0060 363 799,9560 363 799,96– 0,01
FR2014FR06RDRP07284 473 332,280,0084 473 332,280,0084 473 332,2884 473 332,280,00
FR2014FR06RDRP073213 889 042,170,00213 889 042,170,00213 889 042,17213 889 042,150,02
FR2014FR06RDRP07488 417 755,10,0088 417 755,10,0088 417 755,188 417 755,090,01
FR2014FR06RDRP082150 503 849,610,00150 503 849,610,00150 503 849,61150 503 849,60,01
FR2014FR06RDRP083174 012 973,410,00174 012 973,410,00174 012 973,41174 012 973,410,00
FR2014FR06RDRP09189 559 508,540,0089 559 508,540,0089 559 508,5489 559 508,480,06
FR2014FR06RDRP09378 272 207,240,0078 272 207,240,0078 272 207,2478 272 207,230,01
EL2014GR06RDNP001579 944 680,260,00579 944 680,260,00579 944 680,26579 944 679,970,29
HR2014HR06RDNP001206 317 522,640,00206 317 522,640,00206 317 522,64206 367 510,78– 49 988,14
HU2014HU06RDNP001385 929 543,710,00385 929 543,710,00385 929 543,71385 929 564,57– 20,86
IE2014IE06RDNP001318 665 239,750,00318 665 239,750,00318 665 239,75318 693 515,27– 28 275,52
IT2014IT06RDNP001112 491 724,710,00112 491 724,710,00112 491 724,71112 491 671,7952,92
IT2014IT06RDRN0010,000,000,000,000,000,000,00
IT2014IT06RDRP00110 085 080,90,0010 085 080,90,0010 085 080,910 086 920,19– 1 839,29
IT2014IT06RDRP00231 172 695,150,0031 172 695,150,0031 172 695,1531 173 334,82– 639,67
IT2014IT06RDRP00355 799 478,010,0055 799 478,010,0055 799 478,0155 716 038,0883 439,93
IT2014IT06RDRP00414 395 930,940,0014 395 930,940,0014 395 930,9414 395 931,16– 0,22
IT2014IT06RDRP00537 431 739,830,0037 431 739,830,0037 431 739,8337 432 438,25– 698,42
IT2014IT06RDRP0067 876 005,890,007 876 005,890,007 876 005,897 876 005,97– 0,08
IT2014IT06RDRP00741 819 104,690,0041 819 104,690,0041 819 104,6941 823 648,02– 4 543,33
IT2014IT06RDRP00816 380 168,960,0016 380 168,960,0016 380 168,9616 380 168,830,13
IT2014IT06RDRP00963 175 360,10,0063 175 360,10,0063 175 360,163 175 359,910,19
IT2014IT06RDRP01039 645 804,710,0039 645 804,710,0039 645 804,7139 645 804,220,49
IT2014IT06RDRP01116 604 563,710,0016 604 563,710,0016 604 563,7116 604 563,76– 0,05
IT2014IT06RDRP01235 345 143,270,0035 345 143,270,0035 345 143,2735 354 956,27– 9 813,0
IT2014IT06RDRP0139 687 512,970,009 687 512,970,009 687 512,979 687 512,880,09
IT2014IT06RDRP01463 566 185,570,0063 566 185,570,0063 566 185,5763 566 205,1– 19,53
IT2014IT06RDRP01514 815 565,50,0014 815 565,50,0014 815 565,514 815 565,50,00
IT2014IT06RDRP01664 784 415,430,0064 784 415,430,0064 784 415,4364 785 375,84– 960,41
IT2014IT06RDRP01729 206 933,270,0029 206 933,270,0029 206 933,2729 206 933,080,19
IT2014IT06RDRP01891 232 709,950,0091 232 709,950,0091 232 709,9591 232 707,482,47
IT2014IT06RDRP019127 792 613,650,00127 792 613,650,00127 792 613,65127 792 612,641,01
IT2014IT06RDRP02061 337 381,190,0061 337 381,190,0061 337 381,1961 420 145,93– 82 764,74
IT2014IT06RDRP021101 184 836,760,00101 184 836,760,00101 184 836,76101 185 876,24– 1 039,48
LT2014LT06RDNP001217 968 916,810,00217 968 916,810,00217 968 916,81217 968 915,161,65
LU2014LU06RDNP00114 421 021,160,0014 421 021,160,0014 421 021,1614 423 917,8– 2 896,64
LV2014LV06RDNP001192 664 100,710,00192 664 100,710,00192 664 100,71192 664 100,710,00
MT2014MT06RDNP0019 391 258,520,009 391 258,520,009 391 258,529 391 233,5924,93
NL2014NL06RDNP00178 454 999,060,0078 454 999,060,0078 454 999,0678 872 015,79– 417 016,73
PL2014PL06RDNP001944 566 130,00,00944 566 130,00,00944 566 130,0944 571 175,78– 5 045,78
PT2014PT06RDRP00142 549 866,780,0042 549 866,780,0042 549 866,7842 549 858,148,64
PT2014PT06RDRP002440 013 783,910,00440 013 783,910,00440 013 783,91440 007 910,965 872,95
PT2014PT06RDRP00320 033 947,260,0020 033 947,260,0020 033 947,2620 033 941,685,58
RO2014RO06RDNP0011 151 317 715,84– 5 183 398,751 146 134 317,090,001 146 134 317,091 146 256 355,04– 122 037,95
SE2014SE06RDNP001195 643 074,190,00195 643 074,190,00195 643 074,19195 664 681,71– 21 607,52
SI2014SI06RDNP001111 078 221,00,00111 078 221,00,00111 078 221,0111 078 257,04– 36,04
SK2014SK06RDNP001200 198 632,370,00200 198 632,370,00200 198 632,37200 196 935,131 697,24

ANNEX IIU.K. CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS

FINANCIAL YEAR 2018 – EAFRDU.K.

List of the Paying Agencies and programmes for which the accounts are disjoined and are subject of a later clearance decision

Member StatePaying AgencyProgramme
ESDepartamento de Desarrollo Rural, Medio Ambiente y Administración Local del Gobierno de Navarra2014ES06RDRP014
FROffice du Développement Agricole et Rural de Corse2014FR06RDRP094

ANNEX IIIU.K. CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS

FINANCIAL YEAR 2018 - EAFRDU.K.

Corrections according to Article 54(2) of Regulation (EU) 1306/2013 a

a

In respect of the paying agencies for which the accounts are disjoined, the reduction as laid down in Article 54(2) is to be applied once the accounts are proposed for clearance.

Corrections Related to the 2014-2020 Programming PeriodCorrections Related to the 2007-2013 Programming Period
Member StateCurrencyIn National currencyIn EuroIn National currencyIn Euro
ATEUR
BEEUR651,26
BGBGN443 050,55
CYEUR
CZCZK838 197,75
DEEUR287 200,7
DKDKK721 265,67
EEEUR148 651,02
ESaEUR992 954,85
FIEUR34 956,43
FRaEUR728,901 877 775,76
ELEUR480 848,59
HRHRK
HUHUF582 882 245,0
IEEUR364,95409 240,92
ITEUR422 224,89
LTEUR56 868,65
LUEUR
LVEUR34 361,54
MTEUR14 557,28
NLEUR6 180,2
PLPLN1 961 962,42
PTEUR1 226 109,23
RORON664 129,21
SESEK151 557,03
SIEUR25 660,59
SKEUR309 851,55
(2)

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 (OJ L 255, 28.8.2014, p. 59).

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