http://www.legislation.gov.uk/eur/2014/181/chapter/II/section/3Commission Implementing Regulation (EU) No 181/2014 of 20 February 2014 laying down rules for the application of Regulation (EU) No 229/2013 of the European Parliament and of the Council laying down specific measures for agriculture in favour of the smaller Aegean islandsCommission Implementing Regulation (EU) No 181/2014Commission Implementing Regulation (EU) No 181/2014 of 20 February 2014 laying down rules for the application of Regulation (EU) No 229/2013 of the European Parliament and of the Council laying down specific measures for agriculture in favour of the smaller Aegean islands2020-12-11King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02014R0181-20180701texttext/xmlen2018-07-01 CHAPTER II <Strong>MEASURES TO SUPPORT LOCAL AGRICULTURAL PRODUCTS</Strong> SECTION 3 <Strong> <Emphasis>Reductions and exclusions, and undue payments</Emphasis> </Strong> Reductions and exclusions Article 24 In the event of a discrepancy between the information declared in the context of aid applications and the findings of the inspections referred to in Section 2, Greece shall apply reductions and exclusions to the aid. Those reductions and exclusions shall be effective and proportionate and shall act as a deterrent. Exceptions to the application of reductions and exclusions Article 25 1 The reductions and exclusions provided for in Article 24 shall not apply where the aid applicant submitted factually correct information or can otherwise show that he or she is not at fault. 2 The reductions and exclusions shall not apply with regard to those parts of the aid application which the aid applicant informs the competent authority in writing are incorrect or have become incorrect since it was lodged, provided that the competent authority has not already informed the aid applicant of its intention to carry out an on-the-spot check or of any irregularity in the application. On the basis of the information given by the aid applicant as referred to in the first subparagraph, the aid application shall be rectified to reflect the actual situation. <Substitution ChangeId="O001001M006" CommentaryRef="c000001">Recovery of undue payments and penalties</Substitution> Article 26 1 In the event of undue payment, Article 7 of Commission Implementing Regulation (EU) No 809/2014 shall apply mutatis mutandis . 2 Where the undue payment has been made as a result of a false declaration, false documents or serious negligence on the part of the aid applicant, a penalty shall be imposed equal to the amount unduly paid, with interest calculated in accordance with Article 7(2) of Implementing Regulation (EU) No 809/2014. <Substitution ChangeId="O001001M006" CommentaryRef="c000001">Force majeure and exceptional circumstances</Substitution> Article 27 In cases of force majeure or exceptional circumstances within the meaning of Article 2(2) of Regulation (EU) No 1306/2013, Article 4 of Commission Delegated Regulation (EU) No 640/2014 shall apply mutatis mutandis . Commission Implementing Regulation (EU) No 809/2014 of 17 July 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to the integrated administration and control system, rural development measures and cross compliance ( OJ L 227, 31.7.2014, p. 69 ). Commission Delegated Regulation (EU) No 640/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to the integrated administration and control system and conditions for refusal or withdrawal of payments and administrative penalties applicable to direct payments, rural development support and cross compliance ( OJ L 181, 20.6.2014, p. 48 ). Substituted by Commission Implementing Regulation (EU) 2018/916 of 27 June 2018 amending Implementing Regulation (EU) No 181/2014 as regards certain provisions on checks, notifications and annual reporting and on amendments to the programme for the smaller Aegean islands.