http://www.legislation.gov.uk/eur/2014/480/article/26Commission Delegated Regulation (EU) No 480/2014 of 3 March 2014 supplementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries FundCommission Delegated Regulation (EU) No 480/2014Commission Delegated Regulation (EU) No 480/2014 of 3 March 2014 supplementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries FundKing's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02014R0480-20190530texttext/xmlen2024-05-19Expert Participation2021-03-26 CHAPTER IV<Strong><Repeal ChangeId="key-91918cbf5b2eac9677830777a8dcc142-1687849752268" CommentaryRef="key-91918cbf5b2eac9677830777a8dcc142" RetainText="true">PROVISIONS SUPPLEMENTING PART FOUR OF REGULATION (EU) No 1303/2013 APPLICABLE TO THE ERDF, THE ESF, THE COHESION FUND AND THE EMFF</Repeal></Strong>SECTION II<Strong><Emphasis><Repeal ChangeId="key-91918cbf5b2eac9677830777a8dcc142-1687849752268" CommentaryRef="key-91918cbf5b2eac9677830777a8dcc142" RetainText="true">The audit trail and use of the data collected during audits</Repeal></Emphasis></Strong><Repeal ChangeId="key-91918cbf5b2eac9677830777a8dcc142-1687849752268" CommentaryRef="key-91918cbf5b2eac9677830777a8dcc142" RetainText="true">Use of the data collected during audits carried out by Commission officials or authorised Commission representatives(Article 127(8) of Regulation (EU) No 1303/2013)</Repeal>Article 261The Commission shall take all necessary measures to prevent any unauthorised disclosure of, or access to, the data collected by the Commission in the course of its audits.2The Commission shall use the data collected in the course of its audits for the sole purpose of fulfilling its responsibilities under Article 75 of Regulation (EU) No 1303/2013. The European Court of Auditors and the European Anti-Fraud Office shall have access to the data collected.3The data collected shall not be sent to persons other than those in the Member States or within the Union institutions whose duties require that they have access to it in accordance with the applicable rules without the express agreement of the Member State supplying the data.Ch. 4 omitted for specified purposes (31.12.2020) by virtue of The European Structural and Investment Funds Common Provisions Rules etc. (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/783), regs. 1, 5(16); 2020 c. 1, Sch. 5 para. 1(1)