{
  "url": "https://openlegislation.uk/eu-decision-2018-1520/annex",
  "json_url": "https://openlegislation.uk/eu-decision-2018-1520/annex.json",
  "legislation": "eudn/2018/1520",
  "legislation_title": "Commission Decision (EU) 2018/1520 of 9 October 2018 repealing Delegated Regulation (EU) No 1268/2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union",
  "legislation_url": "https://openlegislation.uk/eu-decision-2018-1520",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": "CORRELATION TABLE",
  "text": "Delegated Regulation (EU) No 1268/2012\nNew Financial Regulation Articles (FR)DeletedCommission Internal Rules (IR)Guidelines\nArticle 1\nDeleted\nArticle 2\nGuidelines\nArticle 3\nArticle 7(2) FR\nArticle 4(1)\nArticle 13(1) FR\nArticle 4(2)\nArticle 13(2) FR\nArticle 4(3) first subparagraph\nArticle 13(3) FR\nArticle 4(3) second subparagraph\nArticle 12(3) FR\nArticle 4(4)\nDeleted\nArticle 4(5)\nGuidelines\nArticle 5(1) - (4)\nArticle 19 FR\nArticle 5(5)\nGuidelines\nArticle 6(1)\nArticle 19(2) FR\nArticle 6(2) - (4)\nGuidelines\nArticle 7\nArticle 22 FR\nArticle 8\nArticle 23 FR\nArticle 9(1), (2) and (4) first subparagraph\nArticle 24 FR\nArticle 9(3) and (4) second subparagraph\nDeleted\nArticle 10\nArticle 21(2)(c) FR\nArticle 11\nDeleted\nArticle 12\nGuidelines\nArticle 13\nArticle 28(2) third subparagraph FR\nArticle 14\nArticle 28(2) FR\nArticle 15\nArticle 30(1) FR\nArticle 16\nArticle 28(2) fifth subparagraph FR\nArticle 17\nArticle 32(2) third subparagraph FR\nArticle 18\nArticle 34 FR\nArticle 19\nArticle 35(1) third and fourth subparagraph FR\nArticle 20\nArticle 37(2) third subparagraph FR\nArticle 21\nArticle 38 FR\nArticle 22 first, third and fourth subparagraphs\nDeleted\nArticle 22 second subparagraph\nArticle 38(5) second subparagraph FR\nArticle 23\nArticle 41(2) FR\nArticle 24\nArticle 44(4) FR\nArticle 25\nArticle 47(2) third subparagraph FR\nArticle 26\nDeleted\nArticle 27\nArticle 52(1)(a)(vi) FR\nArticle 28\nArticle 52(1)(c)(iii) FR\nArticle 29\nArticle 57 FR\nArticle 30\nArticle 58(5) fourth subparagraph FR\nArticle 31(1) and (2)\nArticle 58(2)(d) FR\nArticle 31(3)\nDeleted\nArticle 32\nDeleted\nArticle 33\nDeleted\nArticle 34\nDeleted\nArticle 35\nIR\nArticle 36\nDeleted\nArticle 37 first subparagraph\nArticle 63(10) FR\nArticle 37 second subparagraph\nRecital 22 FR\nArticle 38\nIR\nArticle 39\nArticle 126 and 154 FR\nArticle 40\nDeleted\nArticle 41\nArticle 155(1) third and sixth subparagraph FR\nArticle 42(1)\nArticle 155(4) FR\nArticle 42(2) first subparagraph\nArticle 155(5) FR\nArticle 42(2) second subparagraph\nArticle 2 point (44) FR\nArticle 43\nArticle 156 FR\nArticle 44(1)\nDeleted\nArticle 44(2)\nArticle 154(1) third subparagraph FR\nArticle 45(1)\nArticle 72(2) FR\nArticle 45(2)\nDeleted\nArticle 46 first subparagraph\nDeleted\nArticle 46 second subparagraph\nArticle 76(1) first subparagraph, third sentence\nArticle 47 first subparagraph\nDeleted\nArticle 47 second subparagraph\nArticle 76(1) first subparagraph, second sentence\nArticle 48 first subparagraph, first sentence\nArticle 75 first subparagraph, first sentence\nArticle 48 first subparagraph letter (a)-(c) and (e)\nIR\nArticle 48 first subparagraph letter (d)\nArticle 75 first subparagraph, second sentence\nArticle 48 second subparagraph\nArticle 75 second subparagraph\nArticle 48 third subparagraph\nArticle 75 third subparagraph\nArticle 49(1)\nIR\nArticle 49(2)\nIR\nArticle 49(3) first, third and fourth subparagraph\nIR\nArticle 49(3) second subparagraph\nArticle 74(5) second subparagraph\nArticle 49(4) first, third and fourth subparagraph\nIR\nArticle 49(4) second subparagraph\nArticle 74(6) FR\nArticle 49(4) fifth subparagraph\nArticle 74(5) FR\nArticle 50(1) - (3)\nDeleted\nArticle 50(4)\nArticle 74(7) FR\nArticle 51\nArticle 74(8) FR\nArticle 52\nArticle 82(4) first and second subparagraph FR\nArticle 53\nArticle 74(10) FR\nArticle 54\nArticle 78 FR\nArticle 55(1)\nArticle 78(3) FR\nArticle 55(2)\nArticle 78(4) FR\nArticle 55(3)\nArticle 73(6) FR\nArticle 56\nArticle 82(5) FR\nArticle 57(1)\nArticle 86(2) FR\nArticle 57(2)\nIR\nArticle 57(3)\nDeleted\nArticle 58(1) and (2)\nArticle 85(1)FR\nArticle 58(3)and (6)\nDeleted\nArticle 58 (4) and (5)\nDeleted\nArticle 59 subparagraph 1\nArticle 85(2) FR\nArticle 59 subparagraph 2\nIR\nArticle 60(1)(a)\nArticle 86(2) FR\nArticle 60(1)(b) and (2)\nIR\nArticle 61\nDeleted\nArticle 62\nArticle 86(3) FR\nArticle 63(1)\nArticle 86(3) second and third subparagraph FR\nArticle 63(2) first subparagraph\nArticle 86(3) second subparagraph FR\nArticle 63(2) second subparagraph\nArticle 86(3) fourth subparagraph FR\nArticle 63(2) third subparagraph\nDeleted\nArticle 64\nArticle 82(10) FR\nArticle 65\nGuidelines\nArticle 66(1)\nArticle 88(1) first subparagraph\nArticle 66(2)\nIR\nArticle 66(3)\nArticle 89(1) and (2) FR\nArticle 66(4)\nArticle 88(2) FR\nArticle 67(1)(a)-(e) and (g), (h)\nGuidelines\nArticle 67(1)(f)\nArticle 89(5) second subparagraph FR\nArticle 67(2) first subparagraph\nArticle 89(2) first subparagraph FR\nArticle 67(2) second subparagraph\nArticle 88(1) third subparagraph FR\nArticle 67(3)\nIR\nArticle 67(4)\nArticle 86(3) FR\nArticle 67(5)\nArticle 89(5) first subparagraph FR\nArticle 68\nArticle 89(1) second subparagraph FR\nArticle 69(1) first subparagraph\nArticle 89(3) FR\nArticle 69(1) second and third subparagraph\nGuidelines\nArticle 69(2)\nGuidelines\nArticle 70\nArticle 89(5) and (6) FR\nArticle 71\nIR\nArticle 72 first sentence of first subparagraph\nGuidelines\nArticle 72 second sentence of first subparagraph\nArticle 150(3) first subparagraph, second sentence FR\nArticle 72 second subparagraph\nGuidelines\nArticle 73\nIR\nArticle 74\nArticle 74(8) second subparagraph, first sentence FR\nArticle 75\nArticle 93(1) first subparagraph FR\nArticle 76\nArticle 93 FR\nArticle 77\nArticle 92(3) FR\nArticle 78\nArticle 96(2) FR\nArticle 79\nIR\nArticle 80\nArticle 98 FR\nArticle 81\nArticle 98(3) FR\nArticle 82\nIR\nArticle 83\nArticle 99 FR\nArticle 84(1) and (2)\nIR\nArticle 84(3) and (4)\nDeleted\nArticle 85\nArticle 100(2) FR\nArticle 86(1) and (2)\nIR\nArticle 86(3)\nArticle 101(1) second subparagraph FR\nArticle 87\nArticle 102 FR\nArticle 88\nArticle 103 FR\nArticle 89\nArticle 104 FR\nArticle 90\nArticle 108 FR\nArticle 91(1)and (2)\nArticle 101 FR\nArticle 91(3) and (4)\nIR\nArticle 91(5)\nArticle 104(5) FR\nArticle 92\nArticle 101(6) second and third subparagraph FR\nArticle 93\nArticle 105 FR\nArticle 94(1)\nDeleted\nArticle 94(2)\nArticle 110(3) FR\nArticle 94(3)\nDeleted\nArticle 94(4)\nArticle 110(5) FR\nArticle 95\nArticle 112 FR\nArticle 96\nArticle 112 FR\nArticle 97\nIR\nArticle 98\nIR\nArticle 99\nIR\nArticle 100\nIR\nArticle 101\nArticle 111(3) FR\nArticle 102 first subparagraph\nIR\nArticle 102 second and third subparagraph\nArticle 111(4) second subparagraph letter (b) FR\nArticle 103 first subparagraph\nIR\nArticle 103 second subparagraph\nArticle 111(4) second subparagraph point(c)\nArticle 104\nIR\nArticle 105\nIR\nArticle 106\nIR\nArticle 107\nIR\nArticle 108\nIR\nArticle 109\nArticle 115(2) FR\nArticle 110(1) - (3)\nIR\nArticle 110(4)\nDeleted\nArticle 111\nArticle 116 FR\nArticle 112\nArticle 146(1) FR\nArticle 113\nDeleted\nArticle 114\nArticle 117 FR\nArticle 115\nArticle 118(10) FR\nArticle 116\nArticle 119 FR\nArticle 117\nArticle 118 FR\nArticle 118\nArticle 120(1)and(2) FR\nArticle 119\nArticle 121 FR\nArticle 120\nArticle 122 FR\nArticle 121(1)\nArticle 2 point (10) FR\nArticle 121(2)\nArticle 2 point (63) FR\nArticle 121(3)\nArticle 2 points (70) and (71) FR\nArticle 121(4)\nArticle 2 point (58) FR\nArticle 121(5)\nArticle 162(2) FR\nArticle 121(6)\nArticle 162(4) FR\nArticle 121(7)\nPoint 18.9 of Annex I FR\nArticle 121(8) - (10)\nArticle 148 FR\nArticle 122\nPoint 1 of Annex I FR\nArticle 123(1) and (2)\nPoint 2 of Annex I FR\nArticle 123(3)\nDeleted\nArticle 123(4) - (7)\nPoint 2 of Annex I FR\nArticle 124\nPoint 3 of Annex I FR\nArticle 125\nPoint 4 of Annex I FR\nArticle 126\nPoint 5 of Annex I FR\nArticle 128\nPoint 6 of Annex I FR\nArticle 129\nPoint 7 of Annex I FR\nArticle 130\nPoint 8 of Annex I FR\nArticle 131\nPoint 9 of Annex I FR\nArticle 132\nPoint 10 of Annex I FR\nArticle 133\nDeleted\nArticle 134\nPoint 11 of Annex I FR\nArticle 135\nPoint 12 of Annex I FR\nArticle 136\nPoint 13 of Annex I FR\nArticle 136a\nPoint 14 of Annex I FR\nArticle 137\nPoint 14 of Annex I FR\nArticle 137a\nPoint 15 of Annex I FR\nArticle 138\nPoint 16 of Annex I FR\nArticle 139\nPoint 17 of Annex I FR\nArticle 141(1)\nArticle 137 and point 18.1 of Annex I FR\nArticle 141(2)\nDeleted\nArticle 141(3)\nArticle 137(3) FR\nArticle 141(4)\nArticle 137(4) FR\nArticle 142\nArticle 141(1) second subparagraph FR\nArticle 143 first subparagraph\nGuidelines\nArticle 143 second – fifth subparagraph\nArticle 144 FR\nArticle 144(1)\nArticle 143(3) FR\nArticle 144(2)\nArticle 143(2) FR\nArticle 144(3) and (4)\nGuidelines\nArticle 144(5)\nArticle 143(4) FR\nArticle 146\nPoint 18 of Annex I FR\nArticle 147\nPoint 19 of Annex I FR\nArticle 148\nPoint 20 of Annex I FR\nArticle 149\nPoint 21 of Annex I FR\nArticle 150\nPoint 22 of Annex I FR\nArticle 151\nPoint 23 of Annex I FR\nArticle 152(1) first and second subparagraph\nArticle 168(1) FR\nArticle 152(1) third subparagraph\nPoint 24 of Annex I FR\nArticle 152(2) - (7)\nPoint 24 of Annex I FR\nArticle 153\nPoint 25 of Annex I FR\nArticle 154\nPoint 26 of Annex I FR\nArticle 155\nArticle 149 FR\nArticle 155a\nPoint 27 of Annex I FR\nArticle 156\nArticle 168(2) FR\nArticle 157\nPoint 28 of Annex I FR\nArticle 158(1) first subparagraph\nArticle 150 and 168(5) FR\nArticle 158(1) second subparagraph\nPoint 29.1 of Annex I FR\nArticle 158(2)\nArticle 150 FR\nArticle 158(3)\nPoint 29.2 of Annex I FR\nArticle 158(4)\nPoint 29.3 of Annex I FR\nArticle 159\nPoint 30 of Annex I FR\nArticle 160\nArticle 169 FR\nArticle 161\nPoint 31 of Annex I FR\nArticle 163\nArticle 152 FR\nArticle 164\nArticle 153 FR\nArticle 165(1)\nArticle 152(1)(a) FR\nArticle 165(2) and (3)\nArticle 173(1) FR\nArticle 165a(1) first subparagraph\nArticle 152(1)(c) FR\nArticle 165a(1) second subparagraph\nArticle 173(2) third subparagraph FR\nArticle 165a(2)\nArticle 173(2) first and second subparagraph FR\nArticle 165a (3)\nArticle 173(3) FR\nArticle 165a (4)\nArticle 173(4) FR\nArticle 166\nArticle 131(3) second subparagraph FR\nArticle 166a\nPoint 32 of Annex I FR\nArticle 167\nArticle 174(2) FR\nArticle 168\nPoint 33 of Annex I FR\nArticle 169\nPoint 34 of Annex I FR\nArticle 171\nPoint 35 of Annex I FR\nArticle 172\nGuidelines\nArticle 173\nArticle 2 point (63) and Article 239 FR\nArticle 174(1)\nArticle 201(1) FR\nArticle 174(2)\nDeleted\nArticle 175\nArticle 240 FR\nArticle 176\nGuidelines\nArticle 177\nDeleted\nArticle 178\nArticle 130 FR\nArticle 179\nArticle 148 FR\nArticle 180(1)\nArticle 201(2) FR\nArticle 180(2)\nArticle 131(3) FR\nArticle 180(3)\nArticle 130(4)(b) FR\nArticle 180(4)\nArticle 201(4) FR\nArticle 180(5)\nArticle 279(1) FR\nArticle 181\nArticle 125(1) FR\nArticle 182(1) first subparagraph\nArticle 181(5) and 184 FR\nArticle 182(1) second subparagraph and (2)\nDeleted\nArticle 182(3)\nArticle 183(4) FR\nArticle 182(4)\nDeleted\nArticle 183\nArticle 190 FR\nArticle 184\nArticle 192 FR\nArticle 185\nArticle 2(41) FR\nArticle 186\nArticle 2(65) FR\nArticle 187\nArticle 184(4)(c) FR\nArticle 188\nArticle 110 FR\nArticle 189\nArticle 194 FR\nArticle 190(1)\nArticle 195 FR\nArticle 190(2)\nArticle 2(21) FR\nArticle 191\nArticle 189 FR\nArticle 192\nDeleted\nArticle 193\nArticle 191(1) third subparagraph FR\nArticle 194\nArticle 193(2) third subparagraph FR\nArticle 195\nArticle 149 FR\nArticle 196(1) first subparagraph\nDeleted\nArticle 196(1) second subparagraph\nArticle 196(1)(c) FR\nArticle 196(2) –(4)\nArticle 196(1)(d)-(f) FR\nArticle 197\nDeleted\nArticle 198\nArticle 197(2)(c) FR\nArticle 199\nGuidelines\nArticle 201(1)\nArticle 194(1)(b) FR\nArticle 201(2)\nArticle 197(1) and (3) FR\nArticle 202\nArticle 198 FR\nArticle 203(1)\nArticle 194(1)(b) FR\nArticle 203(2) first subparagraph, first sentence\nArticle 199 point (b) FR\nArticle 203(2) first subparagraph, second sentence\nGuidelines\nArticle 203(2) second subparagraph\nGuidelines\nArticle 203(3)\nGuidelines\nArticle 204(1)\nArticle 150 FR\nArticle 204(2) first subparagraph\nArticle 200(2) FR\nArticle 204(2) second - sixth subparagraph\nGuidelines\nArticle 204(3)\nArticle 200(3) FR\nArticle 204(4)\nArticle 200(4) FR\nArticle 204(5)\nArticle 200(5) and (6) FR\nArticle 204(6)\nArticle 200(8) FR\nArticle 205\nArticle 200(7) FR\nArticle 206(1)\nArticle 153 FR\nArticle 206(2)\nGuidelines\nArticle 206(3)\nArticle 152 FR\nArticle 206(4)\nArticle 153(2) FR\nArticle 207(1)\nArticle 203(2) FR\nArticle 207(2)\nArticle 203(3) FR\nArticle 207(3) first subparagraph\nArticle 203(4) FR\nArticle 207(3) second - sixth subparagraph\nGuidelines\nArticle 207(4)\nArticle 203(5) FR\nArticle 208\nArticle 131 FR\nArticle 209\nArticle 205 FR\nArticle 210\nArticle 204 second subparagraph FR\nArticle 211\nArticle 110 FR\nArticle 212(1)\nArticle 207(1) FR\nArticle 212(2)\nArticle 149(1) FR\nArticle 212(3)\nArticle 207(2) FR\nArticle 212(4)\nArticle 207(1) third subparagraph FR\nArticle 213\nArticle 207(5) FR\nArticle 214\nArticle 207(3) FR\nArticle 215\nArticle 207(4) FR\nArticle 216\nDeleted\nArticle 217\nGuidelines\nArticle 218\nArticle 209(2)(g) FR\nArticle 219(1)\nArticle 215(7) FR\nArticle 219(2) and(3)\nDeleted\nArticle 220(1)\nArticle 216(1)\nArticle 220(2)\nDeleted\nArticle 221\nArticle 216 FR\nArticle 222\nArticle 209(2) FR\nArticle 223\nArticle 209(2)(d) FR\nArticle 224(1)\nArticle 209(2)(h) FR\nArticle 224(2)-(8)\nDeleted\nArticle 225\nDeleted\nArticle 226\nArticle 217 FR\nArticle 227\nGuidelines\nArticle 228\nDeleted\nArticle 229(1)\nArticle 242 FR\nArticle 229(2)\nDeleted\nArticle 230\nDeleted\nArticle 231\nDeleted\nArticle 232\nArticle 243(2) FR\nArticle 233\nArticle 244(3) FR\nArticle 234\nArticle 245(3) and 246(5) FR\nArticle 235\nArticle 81 FR\nArticle 236\nDeleted\nArticle 237\nDeleted\nArticle 238\nDeleted\nArticle 239\nDeleted\nArticle 240\nDeleted\nArticle 241\nDeleted\nArticle 242\nDeleted\nArticle 243\nDeleted\nArticle 244\nDeleted\nArticle 245(1) and (2)\nArticle 83 FR\nArticle 245(3) and (4)\nDeleted\nArticle 246\nGuidelines\nArticle 247\nGuidelines\nArticle 248\nArticle 87(1) third subparagraph FR\nArticle 249\nGuidelines\nArticle 250\nGuidelines\nArticle 251\nGuidelines\nArticle 252\nGuidelines\nArticle 253\nGuidelines\nArticle 254\nGuidelines\nArticle 255\nDeleted\nArticle 256(1)\nArticle 21(2)(g) FR\nArticle 256(2) and (3)\nDeleted\nArticle 257\nDeleted\nArticle 258\nArticle 236 FR\nArticle 259 first subparagraph\nArticle 235(4) FR\nArticle 259 second subparagraph\nDeleted\nArticle 259 third and fourth subparagraph\nArticle 235(4) FR\nArticle 259 fifth and sixth subparagraph\nArticle 235(5) FR\nArticle 259 seventh subparagraph\nArticle 252 FR\nArticle 259 eighth subparagraph\nArticle 234(4) FR\nArticle 260\nDeleted\nArticle 261\nGuidelines\nArticle 262\nPoint 36 of Annex I FR\nArticle 263\nGuidelines\nArticle 264(1)\nPoint 37.1 of Annex I FR\nArticle 264(2) first subparagraph point(a)\nDeleted\nArticle 264(2) first subparagraph point (b)\nPoint 38.4 of Annex I FR\nArticle 264(2) second subparagraph\nGuidelines\nArticle 264(3)\nPoint 37.2 of Annex I FR\nArticle 264(4)\nPoint 2.5 of Annex I FR\nArticle 265\nPoint 38 of Annex I FR\nArticle 266\nPoint 39 of Annex I FR\nArticle 267\nPoint 38 of Annex I FR\nArticle 269\nPoint 38 of Annex I FR\nArticle 273\nPoint 40 of Annex I FR\nArticle 274(1)\nArticle 152(2) FR\nArticle 274(2) first sentence\nArticle 168(2) FR\nArticle 274(2) second sentence and (4)\nDeleted\nArticle 274(3)\nGuidelines\nArticle 275(1) first subparagraph\nDeleted\nArticle 275(1) second subparagraph\nPoint 41.1 of Annex I FR\nArticle 275(2)\nPoint 41.2 of Annex I FR\nArticle 275(3)\nPoint 41.3 and 41.4 of Annex I FR\nArticle 275(4)\nPoint 41.3 and 41.4 of Annex I FR\nArticle 275(5) and (6)\nPoint 41.5 and 41.6 of Annex I FR\nArticle 275(7)\nDeleted\nArticle 276(1) - (4)\nDeleted\nArticle 276(5)\nArticle 168(5) FR\nArticle 277\nArticle 190(3) FR\nArticle 278\nDeleted\nArticle 279\nDeleted\nArticle 280\nDeleted\nArticle 281\nArticle 67(5) FR\nArticle 282\nArticle 67(6) FR\nArticle 283\nArticle 264(2) FR\nArticle 284\nGuidelines\nArticle 285\nArticle 264(4) FR\nArticle 286(1)\nArticle 266(1)(a) second sentence FR\nArticle 286(2)\nArticle 267(1) FR\nArticle 286(3)\nArticle 267(2) FR\nArticle 286(4)\nArticle 267(3) FR\nArticle 286(5)\nArticle 267(4) FR\nArticle 286(6)\nArticle 266(5) third subparagraph FR\nArticle 286(7)\nDeleted\nArticle 287(1) - (3)\nArticle 237 FR\nArticle 287(4)\nArticle 148 FR\nArticle 287(5) and (6)\nDeleted\nArticle 288\nDeleted\nArticle 289\nDeleted\nArticle 290\nDeleted",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2018/1520/annex",
    "retrieved_at": "2026-11-01T15:12:59.225772+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}