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Division 3.14.2 GUIDANCE/DEFINITION OF REQUIREMENT

United Kingdom

Original text. Later amendments are not shown.

Member States are reminded of their obligation to consider adjustments to the national control plan during its implementation in the light of the factors set out in Articles 42(3), 44(5) and 45(5) of Regulation (EC) No 882/2004 and for the inclusion of any subsequent adjustments in the annual report provided for in Article 44(1) of that Regulation.

The national control plan should therefore describe:

  1. (a)

    the process for the review of the operation of the national control plan that should take place annually as a contribution to the annual report on the implementation of the national control plan;

  2. (b)

    how the outcome of the audits of national competent authorities required under Article 4(6) of Regulation (EC) No 882/2004 shall feed into this process.