http://www.legislation.gov.uk/eur/2012/966/article/21/2017-01-01Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (repealed)Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (repealed)Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (repealed)2020-12-11King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02012R0966-20170101texttext/xmlen2017-01-01 PART ONE <Strong>COMMON PROVISIONS</Strong> TITLE II <Strong>BUDGETARY PRINCIPLES</Strong> CHAPTER 5 <Strong> <Emphasis>Principle of universality</Emphasis> </Strong> Assigned revenue Article 21 1 External assigned revenue and internal assigned revenue shall be used to finance specific items of expenditure. 2 The following shall constitute external assigned revenue: a financial contributions from Member States to certain research programmes pursuant to Regulation (EC, Euratom) No 1150/2000; b financial contributions from Member States and third countries, including in both cases their public agencies, entities or natural persons, to certain external aid projects or programmes financed by the Union and managed by the Commission on their behalf; c interest on deposits and the fines provided for in Council Regulation (EC) No 1467/97 of 7 July 1997 on speeding up and clarifying the implementation of the excessive deficit procedure; d revenue earmarked for a specific purpose, such as income from foundations, subsidies, gifts and bequests, including the earmarked revenue specific to each institution; e financial contributions, not covered by point (b), to Union activities from third countries or from non-Union bodies; f assigned revenue referred to in Articles 181(2) and 183(2); g internal assigned revenue referred to in paragraph 3, to the extent that it is ancillary to the other revenue under this paragraph. 3 The following shall constitute internal assigned revenue: a revenue from third parties in respect of goods, services or work supplied at their request; b proceeds from the sale of vehicles, equipment, installations, materials, and scientific and technical apparatus which are replaced or scrapped when the book value is fully depreciated; c revenue arising from the repayment, in accordance with Article 80, of amounts wrongly paid; d revenue arising from interest on pre-financing payments, subject to Article 8(4); e proceeds from the supply of goods, services and works for other departments within an institution, institutions or bodies, including refunds by other institutions or bodies of mission allowances paid on their behalf; f insurance payments received; g revenue from lettings; h revenue from the sale of publications and films, including those on an electronic medium; i repayments to financial instruments pursuant to Article 140(6); j revenue arising from subsequent reimbursement of taxes pursuant to point (b) of Article 23(3). 4 A basic act may also assign the revenue for which it provides to specific items of expenditure. Unless specified otherwise in the basic act, such revenue shall constitute internal assigned revenue. 5 The budget shall include lines to accommodate external assigned revenue and internal assigned revenue and wherever possible shall indicate the amount. Assigned revenue may be included in the draft budget only for the amounts which are certain at the date of the establishment of the draft budget. 6 The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning the establishment of the structure to accommodate external and internal assigned revenue and the provision of the corresponding appropriations, and concerning rules for the contribution from Member States to research programmes. Furthermore, the Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning the proceeds of sanctions imposed pursuant to Article 126(11) TFEU, and concerning assigned revenue resulting from the participation of EFTA states in certain Union programmes. OJ L 209, 2.8.1997, p. 6.