<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd"><act name="eur"><meta><identification source="#"><FRBRWork><FRBRthis value="http://www.legislation.gov.uk/id/eur/2014/480"/><FRBRuri value="http://www.legislation.gov.uk/id/eur/2014/480"/><FRBRdate date="2014-03-03" name="adopted"/><FRBRauthor href=""/><FRBRcountry value="EU"/><FRBRnumber value="480"/><FRBRname value="Regulation (EU) 2014/480"/><FRBRprescriptive value="true"/></FRBRWork><FRBRExpression><FRBRthis value="http://www.legislation.gov.uk/eur/2014/480/2021-03-26"/><FRBRuri value="http://www.legislation.gov.uk/eur/2014/480/2021-03-26"/><FRBRdate date="2021-03-26" 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refersTo="#key-f020b093a3637349adfa12271cadd9e3"/><uk:commentary href="#article-20" refersTo="#key-4be724eb1113d13ceecd3c0616ad333e"/><uk:commentary href="#article-20" refersTo="#key-daf6fb2631fa7993fe98c7ba78aafd79"/><uk:commentary href="#article-20" refersTo="#key-4f95478f5b72f056111b47a9726832fc"/><uk:commentary href="#article-20" refersTo="#key-c86be80ed7a743a864217f49af5416c7"/><uk:commentary href="#article-20" refersTo="#c000002"/><uk:commentary href="#article-20" refersTo="#key-fd0b4e348cda1202c458f026a4bc02de"/><uk:commentary href="#article-21" refersTo="#key-00881414970bb498f74bc6f27b259bfe"/><uk:commentary href="#article-21" refersTo="#key-bf5a645ec95e835de6660891693e039b"/><uk:commentary href="#article-21" refersTo="#key-2dab57097aac027fd9255d32e70da9ba"/><uk:commentary href="#article-21" refersTo="#key-6043bebfc531ea4277e2e47f63e76809"/><uk:commentary href="#article-21" refersTo="#key-002a746734165df236b2f81fb78cdfbc"/><uk:commentary href="#article-21" refersTo="#key-c199b6bf094d31aa3897d6a1280afb69"/><uk:commentary href="#article-21" refersTo="#c000002"/><uk:commentary href="#article-21" refersTo="#key-28f785c76b6544aeac2bd19a62effb16"/></otherAnalysis></analysis><temporalData source="#"><temporalGroup eId="period-from-2021-03-26"><timeInterval start="#date-2021-03-26" refersTo="#"/></temporalGroup></temporalData><references source="#"><TLCEvent eId="adopted" href="" showAs="AdoptedDate"/><TLCLocation eId="extent-e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="E+W+S+N.I."/></references><notes source="#"><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a546f646971c4e81e642a07f489cf6fa" marker="F1"><p>Word in <ref eId="ccd8e2202306280908222730100" class="subref" href="http://www.legislation.gov.uk/id/eur/2014/480/section/4">Section 4</ref> heading omitted  in so far as it applies to support for rural development and support under Regulation 508/2014 (31.12.2020) by virtue of <ref eId="d10e5" href="http://www.legislation.gov.uk/id/uksi/2019/783">The European Structural and Investment Funds Common Provisions Rules etc. (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/783)</ref>, <ref eId="ccd8e8202306280908222730100" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/1">regs. 1</ref>, <ref eId="ccd8e11202306280908222730100" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/5/13">5(13)</ref>; <ref eId="d10e14" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>, <ref eId="ccd8e18202306280908222730100" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref></p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c000001" marker="F2"><p>Substituted by <ref eId="ccd13e4178202306270714485040100" href="http://www.legislation.gov.uk/id/eur/2019/886">Commission Delegated Regulation (EU) 2019/886 of 12 February 2019 amending and correcting Delegated Regulation (EU) No 480/2014 as regards the provisions on financial instruments, simplified cost options, audit trail, scope and content of audits of operations and methodology for the selection of the sample of operations and Annex III</ref>.</p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f0779f1d9f838de975699c5257e5340f" marker="F3"><p><ref eId="c10m8aql5-00004" class="subref" href="http://www.legislation.gov.uk/id/eur/2014/480/article/20/a">Art. 20(a)</ref> omitted  in so far as it applies to support for rural development and support under Regulation 508/2014 (31.12.2020) by virtue of <ref eId="c10m8aql5-00005" href="http://www.legislation.gov.uk/id/uksi/2019/783">The European Structural and Investment Funds Common Provisions Rules etc. (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/783)</ref>, <ref eId="c10m8aql5-00006" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/1">regs. 1</ref>, <ref eId="c10m8aql5-00007" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/5/14/a">5(14)(a)</ref>; <ref eId="c10m8aql5-00008" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>, <ref eId="c10m8aql5-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref></p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f020b093a3637349adfa12271cadd9e3" marker="F4"><p><ref eId="c10m8aql5-00013" class="subref" href="http://www.legislation.gov.uk/id/eur/2014/480/article/20/b">Art. 20(b)</ref> omitted  in so far as it applies to support for rural development and support under Regulation 508/2014 (31.12.2020) by virtue of <ref eId="c10m8aql5-00014" href="http://www.legislation.gov.uk/id/uksi/2019/783">The European Structural and Investment Funds Common Provisions Rules etc. (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/783)</ref>, <ref eId="c10m8aql5-00015" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/1">regs. 1</ref>, <ref eId="c10m8aql5-00016" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/5/14/a">5(14)(a)</ref>; <ref eId="c10m8aql5-00017" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>, <ref eId="c10m8aql5-00018" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref></p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-4be724eb1113d13ceecd3c0616ad333e" marker="F5"><p>Words in <ref eId="c10m8aql5-00024" class="subref" href="http://www.legislation.gov.uk/id/eur/2014/480/article/20/c">Art. 20(c)</ref> substituted  in so far as they apply  to support for rural development and support under Regulation 508/2014 (31.12.2020) by <ref eId="c10m8aql5-00025" href="http://www.legislation.gov.uk/id/uksi/2019/783">The European Structural and Investment Funds Common Provisions Rules etc. (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/783)</ref>, <ref eId="c10m8aql5-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/1">regs. 1</ref>, <ref eId="c10m8aql5-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/5/14/b/i">5(14)(b)(i)</ref>; <ref eId="c10m8aql5-00028" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>, <ref eId="c10m8aql5-00029" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref></p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-daf6fb2631fa7993fe98c7ba78aafd79" marker="F6"><p>Word in <ref eId="c10m8aql5-00035" class="subref" href="http://www.legislation.gov.uk/id/eur/2014/480/article/20/c">Art. 20(c)</ref> omitted  in so far as it applies to support for rural development and support under Regulation 508/2014 (31.12.2020) by virtue of <ref eId="c10m8aql5-00036" href="http://www.legislation.gov.uk/id/uksi/2019/783">The European Structural and Investment Funds Common Provisions Rules etc. (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/783)</ref>, <ref eId="c10m8aql5-00037" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/1">regs. 1</ref>, <ref eId="c10m8aql5-00038" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/5/14/b/ii">5(14)(b)(ii)</ref>; <ref eId="c10m8aql5-00039" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>, <ref eId="c10m8aql5-00040" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref></p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-4f95478f5b72f056111b47a9726832fc" marker="F7"><p>Words in <ref eId="c134kef65-00006" class="subref" href="http://www.legislation.gov.uk/id/eur/2014/480/article/20/c">Art. 20(c)</ref> omitted in so far as they apply to domestic support for rural development (W.)  (26.3.2021) by virtue of <ref eId="c134kef65-00007" href="http://www.legislation.gov.uk/id/wsi/2021/400">The Agricultural Support (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2021 (S.I. 2021/400)</ref>, <ref eId="c134kef65-00008" class="subref" href="http://www.legislation.gov.uk/id/wsi/2021/400/regulation/1/2">regs. 1(2)</ref>, <ref eId="c134kef65-00009" class="subref operative" href="http://www.legislation.gov.uk/id/wsi/2021/400/regulation/8/16/a">8(16)(a)</ref></p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c86be80ed7a743a864217f49af5416c7" marker="F8"><p><ref eId="c134kef65-00013" class="subref" href="http://www.legislation.gov.uk/id/eur/2014/480/article/20/d">Art. 20(d)</ref> omitted in so far as it applies  to domestic support for rural development (W.)  (26.3.2021) by virtue of <ref eId="c134kef65-00014" href="http://www.legislation.gov.uk/id/wsi/2021/400">The Agricultural Support (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2021 (S.I. 2021/400)</ref>, <ref eId="c134kef65-00015" class="subref" href="http://www.legislation.gov.uk/id/wsi/2021/400/regulation/1/2">regs. 1(2)</ref>, <ref eId="c134kef65-00016" class="subref operative" href="http://www.legislation.gov.uk/id/wsi/2021/400/regulation/8/16/b">8(16)(b)</ref></p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c000002" marker="F9"><p>Substituted by <ref eId="ccd13e4185202306270714485040100" href="http://www.legislation.gov.uk/id/eur/2015/616">Commission Delegated Regulation (EU) 2015/616 of 13 February 2015 amending Delegated Regulation (EU) No 480/2014 as regards references therein to Regulation (EU) No 508/2014 of the European Parliament and of the Council</ref>.</p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-fd0b4e348cda1202c458f026a4bc02de" marker="F10"><p>Words in <ref eId="c10m8aql5-00046" class="subref" href="http://www.legislation.gov.uk/id/eur/2014/480/article/20/d">Art. 20(d)</ref> substituted  in so far as they apply  to support for rural development and support under Regulation 508/2014 (31.12.2020) by <ref eId="c10m8aql5-00047" href="http://www.legislation.gov.uk/id/uksi/2019/783">The European Structural and Investment Funds Common Provisions Rules etc. (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/783)</ref>, <ref eId="c10m8aql5-00048" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/1">regs. 1</ref>, <ref eId="c10m8aql5-00049" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/5/14/c">5(14)(c)</ref>; <ref eId="c10m8aql5-00050" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>, <ref eId="c10m8aql5-00051" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref></p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-00881414970bb498f74bc6f27b259bfe" marker="F11"><p>Words in <ref eId="c134rs2u5-00006" class="subref" href="http://www.legislation.gov.uk/id/eur/2014/480/article/21">Art. 21</ref> omitted in so far as they apply to domestic support for rural development (W.)  (26.3.2021) by virtue of <ref eId="c134rs2u5-00007" href="http://www.legislation.gov.uk/id/wsi/2021/400">The Agricultural Support (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2021 (S.I. 2021/400)</ref>, <ref eId="c134rs2u5-00008" class="subref" href="http://www.legislation.gov.uk/id/wsi/2021/400/regulation/1/2">regs. 1(2)</ref>, <ref eId="c134rs2u5-00009" class="subref operative" href="http://www.legislation.gov.uk/id/wsi/2021/400/regulation/8/17/a">8(17)(a)</ref></p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-bf5a645ec95e835de6660891693e039b" marker="F12"><p><ref eId="c10o5y1j5-00004" class="subref" href="http://www.legislation.gov.uk/id/eur/2014/480/article/21/a">Art. 21(a)</ref> omitted  in so far as it applies to support for rural development and support under Regulation 508/2014 (31.12.2020) by virtue of <ref eId="c10o5y1j5-00005" href="http://www.legislation.gov.uk/id/uksi/2019/783">The European Structural and Investment Funds Common Provisions Rules etc. (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/783)</ref>, <ref eId="c10o5y1j5-00006" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/1">regs. 1</ref>, <ref eId="c10o5y1j5-00007" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/5/15/a">5(15)(a)</ref>; <ref eId="c10o5y1j5-00008" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>, <ref eId="c10o5y1j5-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref></p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-2dab57097aac027fd9255d32e70da9ba" marker="F13"><p><ref eId="c10o5y1j5-00013" class="subref" href="http://www.legislation.gov.uk/id/eur/2014/480/article/21/b">Art. 21(b)</ref> omitted  in so far as it applies to support for rural development and support under Regulation 508/2014 (31.12.2020) by virtue of <ref eId="c10o5y1j5-00014" href="http://www.legislation.gov.uk/id/uksi/2019/783">The European Structural and Investment Funds Common Provisions Rules etc. (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/783)</ref>, <ref eId="c10o5y1j5-00015" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/1">regs. 1</ref>, <ref eId="c10o5y1j5-00016" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/5/15/a">5(15)(a)</ref>; <ref eId="c10o5y1j5-00017" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>, <ref eId="c10o5y1j5-00018" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref></p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-6043bebfc531ea4277e2e47f63e76809" marker="F14"><p>Words in <ref eId="c10o5y1j5-00024" class="subref" href="http://www.legislation.gov.uk/id/eur/2014/480/article/21/c">Art. 21(c)</ref> substituted  in so far as they apply to support for rural development and support under Regulation 508/2014 (31.12.2020) by <ref eId="c10o5y1j5-00025" href="http://www.legislation.gov.uk/id/uksi/2019/783">The European Structural and Investment Funds Common Provisions Rules etc. (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/783)</ref>, <ref eId="c10o5y1j5-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/1">regs. 1</ref>, <ref eId="c10o5y1j5-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/5/15/b/i">5(15)(b)(i)</ref>; <ref eId="c10o5y1j5-00028" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>, <ref eId="c10o5y1j5-00029" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref></p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-002a746734165df236b2f81fb78cdfbc" marker="F15"><p>Word in <ref eId="c10o5y1j5-00035" class="subref" href="http://www.legislation.gov.uk/id/eur/2014/480/article/21/c">Art. 21(c)</ref> omitted  in so far as it applies to support for rural development and support under Regulation 508/2014 (31.12.2020) by virtue of <ref eId="c10o5y1j5-00036" href="http://www.legislation.gov.uk/id/uksi/2019/783">The European Structural and Investment Funds Common Provisions Rules etc. (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/783)</ref>, <ref eId="c10o5y1j5-00037" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/1">regs. 1</ref>, <ref eId="c10o5y1j5-00038" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/5/15/b/ii">5(15)(b)(ii)</ref>; <ref eId="c10o5y1j5-00039" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>, <ref eId="c10o5y1j5-00040" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref></p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c199b6bf094d31aa3897d6a1280afb69" marker="F16"><p><ref eId="c134rs2u5-00013" class="subref" href="http://www.legislation.gov.uk/id/eur/2014/480/article/21/d">Art. 21(d)</ref> omitted in so far as it applies to domestic support for rural development (W.)  (26.3.2021) by virtue of <ref eId="c134rs2u5-00014" href="http://www.legislation.gov.uk/id/wsi/2021/400">The Agricultural Support (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2021 (S.I. 2021/400)</ref>, <ref eId="c134rs2u5-00015" class="subref" href="http://www.legislation.gov.uk/id/wsi/2021/400/regulation/1/2">regs. 1(2)</ref>, <ref eId="c134rs2u5-00016" class="subref operative" href="http://www.legislation.gov.uk/id/wsi/2021/400/regulation/8/17/b">8(17)(b)</ref></p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-28f785c76b6544aeac2bd19a62effb16" marker="F17"><p>Words in <ref eId="c10o5y1j5-00046" class="subref" href="http://www.legislation.gov.uk/id/eur/2014/480/article/21/d">Art. 21(d)</ref> substituted  in so far as they apply to support for rural development and support under Regulation 508/2014 (31.12.2020) by <ref eId="c10o5y1j5-00047" href="http://www.legislation.gov.uk/id/uksi/2019/783">The European Structural and Investment Funds Common Provisions Rules etc. (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/783)</ref>, <ref eId="c10o5y1j5-00048" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/1">regs. 1</ref>, <ref eId="c10o5y1j5-00049" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/783/regulation/5/15/c">5(15)(c)</ref>; <ref eId="c10o5y1j5-00050" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>, <ref eId="c10o5y1j5-00051" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref></p></note></notes><proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#"><dc:identifier>http://www.legislation.gov.uk/eur/2014/480/chapter/II/section/IV</dc:identifier><dc:title>Commission 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 Fund</dc:title><dct:alternative>Commission Delegated Regulation (EU) No 480/2014</dct:alternative><dc:description>Commission 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 Fund</dc:description><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02014R0480-20190530</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:modified>2024-05-19</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2021-03-26</dct:valid><ukm:EUMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="euretained"/><ukm:DocumentMainType Value="EuropeanUnionRegulation"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2014"/><ukm:Number Value="480"/><ukm:EURLexIdentifiers xmlns:atom="http://www.w3.org/2005/Atom" xmlns="http://www.legislation.gov.uk/namespaces/legislation"><ukm:Cellar Value="366e13ef-ba34-11e9-9d01-01aa75ed71a1"/><ukm:ELI Value="reg_del:2014:480:2019-05-30"/><ukm:CELEX Value="02014R0480-20190530"/></ukm:EURLexIdentifiers><ukm:EnactmentDate Date="2014-03-03"/><ukm:EURLexModified Date="2020-09-17T18:04:02Z"/><ukm:EURLexExtracted Date="2020-09-17T19:30:11Z"/><ukm:XMLGenerated Date="2020-12-11T21:26:37Z"/><ukm:XMLImported Date="2020-12-11T21:57:49Z"/><ukm:CreatedBy Label="Provisional data" URI="http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO"/><ukm:DocumentCurrentStatus><ukm:UKAmended Value="true"/></ukm:DocumentCurrentStatus><ukm:UnappliedEffects><ukm:UnappliedEffect AffectedYear="2014" AffectedClass="EuropeanUnionRegulation" AffectingNumber="625" Modified="2023-07-03T09:31:02Z" URI="http://www.legislation.gov.uk/id/effect/key-69fb649b907188b7d021e5250ededd32" Comments="IP completion day" RequiresApplied="false" EffectId="key-69fb649b907188b7d021e5250ededd32" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/625" AffectingEffectsExtent="E+W+S+N.I." Row="107" AffectedNumber="480" AffectingClass="UnitedKingdomStatutoryInstrument" Notes="This amendment not applied to legislation.gov.uk. Regulations revoked (13.10.2020) by S.I. 2020/1114, regs. 1(2), 2" AffectingYear="2019" Type="disapplied" AffectingProvisions="reg. 3 Sch. 1" AppendedCommentary="2020 c. 1, Sch. 5 para. 1(1)" AffectedURI="http://www.legislation.gov.uk/id/eur/2014/480" AffectedProvisions="Regulation"><ukm:AffectedTitle>Commission 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 Fund</ukm:AffectedTitle><ukm:AffectedProvisions>Regulation</ukm:AffectedProvisions><ukm:AffectingTitle>The European Structural and Investment Funds Common Provisions and Common Provision Rules etc. (Amendment) (EU Exit) Regulations 2019 (revoked)</ukm:AffectingTitle><ukm:AffectingTitle>The European Structural and Investment Funds Common Provisions and Common Provision Rules etc. (Amendment) (EU Exit) Regulations 2019</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2019/625/regulation/3">reg. 3</ukm:Section><ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/uksi/2019/625/schedule/1">Sch. 1</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="regulation-5" URI="http://www.legislation.gov.uk/id/uksi/2019/625/regulation/5">reg. 5</ukm:Section><ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2019/625/regulation/6">6</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2019/625/regulation/1">reg. 1</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Date="2020-12-31" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:EUMetadata><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2014/480/pdfs/eur_20140480_adopted_en.pdf" Date="2014-03-03" Size="643207"/><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2014/480/pdfs/eur_20140480_2015-05-11_en.pdf" Date="2015-05-11" Size="428540" Revised="2015-05-11"/><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2014/480/pdfs/eur_20140480_2019-05-30_en.pdf" Date="2019-05-30" Size="534578" Revised="2019-05-30"/></ukm:Alternatives><ukm:Statistics><ukm:TotalParagraphs Value="182"/><ukm:BodyParagraphs Value="33"/><ukm:ScheduleParagraphs Value="149"/><ukm:AttachmentParagraphs Value="0"/><ukm:TotalImages Value="0"/></ukm:Statistics></proprietary></meta><body eId="body"><chapter eId="chapter-II"><num>CHAPTER II</num><heading><b>PROVISIONS SUPPLEMENTING PART TWO OF REGULATION (EU) No 1303/2013 APPLICABLE TO <del class="first last" ukl:ChangeId="key-b6a806c183b4c4fa56facb6dc0e4af6d-1687849038115" ukl:CommentaryRef="key-b6a806c183b4c4fa56facb6dc0e4af6d"><noteRef uk:name="commentary" href="#key-b6a806c183b4c4fa56facb6dc0e4af6d" class="commentary"/>THE ESI FUNDS</del> <ins class="first" ukl:ChangeId="key-b6a806c183b4c4fa56facb6dc0e4af6d-1687849038116" ukl:CommentaryRef="key-b6a806c183b4c4fa56facb6dc0e4af6d"><noteRef uk:name="commentary" href="#key-b6a806c183b4c4fa56facb6dc0e4af6d" class="commentary"/>SUPPORT FOR RURAL DEVELOPMENT </ins><ins class="last" ukl:ChangeId="key-b6a806c183b4c4fa56facb6dc0e4af6d-1687849038116" ukl:CommentaryRef="key-b6a806c183b4c4fa56facb6dc0e4af6d"><del class="first last" ukl:ChangeId="key-43e1894a04e02ebf5b1b3e390ac591fa-1687949973759" ukl:CommentaryRef="key-43e1894a04e02ebf5b1b3e390ac591fa"><noteRef uk:name="commentary" href="#key-43e1894a04e02ebf5b1b3e390ac591fa" class="commentary"/>AND SUPPORT UNDER REGULATION 508/2014</del></ins> </b></heading><section eId="chapter-II-section-IV" uk:target="true"><num><i>SECTION IV</i></num><heading><b><i>Definition of the flat rates for indirect costs and related methods applicable in other <del class="first last" ukl:ChangeId="key-a546f646971c4e81e642a07f489cf6fa-1687875352115" ukl:CommentaryRef="key-a546f646971c4e81e642a07f489cf6fa"><noteRef uk:name="commentary" href="#key-a546f646971c4e81e642a07f489cf6fa" class="commentary"/>Union</del> policies</i></b></heading><article eId="article-20"><num>Article 20</num><heading>Flat rate financing for indirect costs based on Regulation (EU) No 1290/2013<ins class="substitution first last" ukl:ChangeId="O002001M017" ukl:CommentaryRef="c000001"><noteRef uk:name="commentary" href="#c000001" class="commentary"/>(Second paragraph of Article 68 of Regulation (EU) No 1303/2013)</ins></heading><content><p>Indirect costs may be calculated by applying a flat rate established in accordance with Article 29(1) of Regulation (EU) No 1290/2013 for the following types of operations or projects forming part of operations:</p><blockList class="ordered alpha parens" ukl:Name="OrderedList" ukl:Type="alpha" ukl:Decoration="parens"><item><num>(a)</num><p><del class="first" ukl:ChangeId="key-f0779f1d9f838de975699c5257e5340f-1687874047325" ukl:CommentaryRef="key-f0779f1d9f838de975699c5257e5340f"><noteRef uk:name="commentary" href="#key-f0779f1d9f838de975699c5257e5340f" class="commentary"/>the operations supported by the ERDF under intervention field codes 056, 057 or 060-065 as set out in Table 1 of Annex to Commission Implementing Regulation (EU) No 215/2014</del><authorialNote class="footnote" eId="f00006" marker="6"><p>Commission Implementing Regulation (EU) No 215/2014 of 7 March 2014 laying down rules for Implementing 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 Fund, with regard to methodologies for climate change support, the determination of milestones and targets in the performance framework and the nomenclature of categories of intervention for the European Structural and Investment Funds (<ref eId="c00006" href="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2014.069.01.0065.01.ENG">OJ L 69, 8.3.2014, p. 65</ref>).</p></authorialNote><del ukl:ChangeId="key-f0779f1d9f838de975699c5257e5340f-1687874047325" ukl:CommentaryRef="key-f0779f1d9f838de975699c5257e5340f"> and carried out under one of the investment priorities laid down in Article 5(1)(a) and (b), (2)(b), (3)(a) and (c), and (4)(f) of Regulation (EU) No 1301/2013 of the European Parliament and of the Council</del><authorialNote class="footnote" eId="f00007" marker="7"><p>Regulation (EU) No 1301/2013 of the European Parliament and of the Council of 17 December 2013 on the European Regional Development Fund and on specific provisions concerning the investment for growth and jobs goal and repealing Regulation (EC) No 1080/2006 (<ref eId="c00007" href="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2013.347.01.0289.01.ENG">OJ L 347, 20.12.2013, p. 289</ref>).</p></authorialNote><del class="last" ukl:ChangeId="key-f0779f1d9f838de975699c5257e5340f-1687874047325" ukl:CommentaryRef="key-f0779f1d9f838de975699c5257e5340f">;</del></p></item><item><num>(b)</num><p><del class="first last" ukl:ChangeId="key-f020b093a3637349adfa12271cadd9e3-1687874080958" ukl:CommentaryRef="key-f020b093a3637349adfa12271cadd9e3"><noteRef uk:name="commentary" href="#key-f020b093a3637349adfa12271cadd9e3" class="commentary"/>the operations supported by the ESF under intervention field code 04 as set out in Table 6 of Annex to Commission Implementing Regulation (EU) 215/2014 and contributing to strengthening research, technological development and innovation in accordance with Article 3(2)(c) of Regulation (EU) No 1304/2013;</del></p></item><item><num>(c)</num><p>the operations <del class="first last" ukl:ChangeId="key-4be724eb1113d13ceecd3c0616ad333e-1687873737794" ukl:CommentaryRef="key-4be724eb1113d13ceecd3c0616ad333e"><noteRef uk:name="commentary" href="#key-4be724eb1113d13ceecd3c0616ad333e" class="commentary"/>supported by the EAFRD</del> <ins class="first last" ukl:ChangeId="key-4be724eb1113d13ceecd3c0616ad333e-1687873737795" ukl:CommentaryRef="key-4be724eb1113d13ceecd3c0616ad333e"><noteRef uk:name="commentary" href="#key-4be724eb1113d13ceecd3c0616ad333e" class="commentary"/>funded by support for rural development</ins>  in accordance with Articles 17, 26 or 35 of Regulation (EU) No 1305/2013 which contribute to the <del class="first last" ukl:ChangeId="key-daf6fb2631fa7993fe98c7ba78aafd79-1687873883328" ukl:CommentaryRef="key-daf6fb2631fa7993fe98c7ba78aafd79"><noteRef uk:name="commentary" href="#key-daf6fb2631fa7993fe98c7ba78aafd79" class="commentary"/>Union</del> priority laid down in Article 5(1) of that Regulation. <del class="first last" ukl:ChangeId="key-4f95478f5b72f056111b47a9726832fc-1688023334015" ukl:CommentaryRef="key-4f95478f5b72f056111b47a9726832fc"><noteRef uk:name="commentary" href="#key-4f95478f5b72f056111b47a9726832fc" class="commentary"/>Where the operation is programmed in accordance with Articles 17 and 26 of Regulation (EU) No 1305/2013, only operations implemented by an operational group of the European Innovation Partnership funded under Article 35(1)(c) of that Regulation shall be considered</del>;</p></item><item><num>(d)</num><p><del class="first" ukl:ChangeId="key-c86be80ed7a743a864217f49af5416c7-1688023116331" ukl:CommentaryRef="key-c86be80ed7a743a864217f49af5416c7"><noteRef uk:name="commentary" href="#key-c86be80ed7a743a864217f49af5416c7" class="commentary"/><ins class="substitution first" ukl:ChangeId="O001001M002" ukl:CommentaryRef="c000002"><noteRef uk:name="commentary" href="#c000002" class="commentary"/>the operations </ins></del><del ukl:ChangeId="key-c86be80ed7a743a864217f49af5416c7-1688023116331" ukl:CommentaryRef="key-c86be80ed7a743a864217f49af5416c7"><ins class="substitution" ukl:ChangeId="O001001M002" ukl:CommentaryRef="c000002"><del class="first last" ukl:ChangeId="key-fd0b4e348cda1202c458f026a4bc02de-1687873972128" ukl:CommentaryRef="key-fd0b4e348cda1202c458f026a4bc02de"><noteRef uk:name="commentary" href="#key-fd0b4e348cda1202c458f026a4bc02de" class="commentary"/>supported by the EMFF</del></ins></del> <del ukl:ChangeId="key-c86be80ed7a743a864217f49af5416c7-1688023116331" ukl:CommentaryRef="key-c86be80ed7a743a864217f49af5416c7"><ins class="substitution" ukl:ChangeId="O001001M002" ukl:CommentaryRef="c000002"><ins class="first last" ukl:ChangeId="key-fd0b4e348cda1202c458f026a4bc02de-1687873972129" ukl:CommentaryRef="key-fd0b4e348cda1202c458f026a4bc02de"><noteRef uk:name="commentary" href="#key-fd0b4e348cda1202c458f026a4bc02de" class="commentary"/>funded by support under Regulation 508/2014</ins></ins></del><del class="last" ukl:ChangeId="key-c86be80ed7a743a864217f49af5416c7-1688023116331" ukl:CommentaryRef="key-c86be80ed7a743a864217f49af5416c7"><ins class="substitution last" ukl:ChangeId="O001001M002" ukl:CommentaryRef="c000002">  and programmed in accordance with Articles 26, 28, 39 or 47 of Regulation (EU) No 508/2014.</ins></del></p></item></blockList></content></article><article eId="article-21"><num>Article 21</num><heading>Flat rate financing for indirect costs based on Regulation (EU, Euratom) No 966/2012 <ins class="substitution first last" ukl:ChangeId="O002001M018" ukl:CommentaryRef="c000001"><noteRef uk:name="commentary" href="#c000001" class="commentary"/>(Second paragraph of Article 68 of Regulation (EU) No 1303/2013)</ins></heading><content><p>Indirect costs may be calculated by applying the flat rate established in accordance with Article 124(4) of Regulation <del class="first last" ukl:ChangeId="key-00881414970bb498f74bc6f27b259bfe-1688023514040" ukl:CommentaryRef="key-00881414970bb498f74bc6f27b259bfe"><noteRef uk:name="commentary" href="#key-00881414970bb498f74bc6f27b259bfe" class="commentary"/>(EU, Euratom)</del> No 966/2012 of the European Parliament and of the Council<authorialNote class="footnote" eId="f00008" marker="8"><p>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 (<ref eId="c00008" href="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2012.298.01.0001.01.ENG">OJ L 298, 26.10.2012, p. 1</ref>).</p></authorialNote> for the following types of operations or projects forming part of an operation:</p><blockList class="ordered alpha parens" ukl:Name="OrderedList" ukl:Type="alpha" ukl:Decoration="parens"><item><num>(a)</num><p><del class="first last" ukl:ChangeId="key-bf5a645ec95e835de6660891693e039b-1687874835567" ukl:CommentaryRef="key-bf5a645ec95e835de6660891693e039b"><noteRef uk:name="commentary" href="#key-bf5a645ec95e835de6660891693e039b" class="commentary"/>the operations supported by the ERDF under intervention field codes 085, 086 or 087 as set out in Table 1 of Annex to Commission Implementing Regulation (EU) No 215/2014 and carried out under one of the investment priorities laid down in Article 5(5)(a) and (6)(d) of Regulation (EU) No 1301/2013;</del></p></item><item><num>(b)</num><p><del class="first last" ukl:ChangeId="key-2dab57097aac027fd9255d32e70da9ba-1687874859343" ukl:CommentaryRef="key-2dab57097aac027fd9255d32e70da9ba"><noteRef uk:name="commentary" href="#key-2dab57097aac027fd9255d32e70da9ba" class="commentary"/>the operations supported by the ESF under intervention field code 01 as set out in Table 6 of Annex to Commission Implementing Regulation (EU) No 215/2014 and contributing to supporting the shift towards a low carbon, climate resilient, resource-efficient and environmentally sustainable economy in accordance with Article 3(2)(a) of Regulation (EU) No 1304/2013;</del></p></item><item><num>(c)</num><p>the operations <del class="first last" ukl:ChangeId="key-6043bebfc531ea4277e2e47f63e76809-1687874686824" ukl:CommentaryRef="key-6043bebfc531ea4277e2e47f63e76809"><noteRef uk:name="commentary" href="#key-6043bebfc531ea4277e2e47f63e76809" class="commentary"/>supported by the EAFRD</del> <ins class="first last" ukl:ChangeId="key-6043bebfc531ea4277e2e47f63e76809-1687874686825" ukl:CommentaryRef="key-6043bebfc531ea4277e2e47f63e76809"><noteRef uk:name="commentary" href="#key-6043bebfc531ea4277e2e47f63e76809" class="commentary"/>funded by support for rural development</ins>  in accordance with Articles 17 and 25 of Regulation (EU) No 1305/2013 which contribute to the <del class="first last" ukl:ChangeId="key-002a746734165df236b2f81fb78cdfbc-1687874736175" ukl:CommentaryRef="key-002a746734165df236b2f81fb78cdfbc"><noteRef uk:name="commentary" href="#key-002a746734165df236b2f81fb78cdfbc" class="commentary"/>Union</del> priority laid down in Article 5(4) or (5) of that Regulation;</p></item><item><num>(d)</num><p><del class="first" ukl:ChangeId="key-c199b6bf094d31aa3897d6a1280afb69-1688023563657" ukl:CommentaryRef="key-c199b6bf094d31aa3897d6a1280afb69"><noteRef uk:name="commentary" href="#key-c199b6bf094d31aa3897d6a1280afb69" class="commentary"/><ins class="substitution first" ukl:ChangeId="O001001M003" ukl:CommentaryRef="c000002"><noteRef uk:name="commentary" href="#c000002" class="commentary"/>the operation </ins></del><del ukl:ChangeId="key-c199b6bf094d31aa3897d6a1280afb69-1688023563657" ukl:CommentaryRef="key-c199b6bf094d31aa3897d6a1280afb69"><ins class="substitution" ukl:ChangeId="O001001M003" ukl:CommentaryRef="c000002"><del class="first last" ukl:ChangeId="key-28f785c76b6544aeac2bd19a62effb16-1687874795319" ukl:CommentaryRef="key-28f785c76b6544aeac2bd19a62effb16"><noteRef uk:name="commentary" href="#key-28f785c76b6544aeac2bd19a62effb16" class="commentary"/>supported by the EMFF</del></ins></del> <del ukl:ChangeId="key-c199b6bf094d31aa3897d6a1280afb69-1688023563657" ukl:CommentaryRef="key-c199b6bf094d31aa3897d6a1280afb69"><ins class="substitution" ukl:ChangeId="O001001M003" ukl:CommentaryRef="c000002"><ins class="first last" ukl:ChangeId="key-28f785c76b6544aeac2bd19a62effb16-1687874795320" ukl:CommentaryRef="key-28f785c76b6544aeac2bd19a62effb16"><noteRef uk:name="commentary" href="#key-28f785c76b6544aeac2bd19a62effb16" class="commentary"/>funded by support under Regulation 508/2014</ins></ins></del><del class="last" ukl:ChangeId="key-c199b6bf094d31aa3897d6a1280afb69-1688023563657" ukl:CommentaryRef="key-c199b6bf094d31aa3897d6a1280afb69"><ins class="substitution last" ukl:ChangeId="O001001M003" ukl:CommentaryRef="c000002">  and programmed in accordance with Articles 38, 40(1), 41(1), 44(6), 48(1)(e), (i), (j) or (k) or 80(1)(b) of Regulation (EU) No 508/2014.</ins></del></p></item></blockList></content></article></section></chapter></body></act></akomaNtoso>