{
  "url": "https://openlegislation.uk/eu-regulation-1970-1108/article-2",
  "json_url": "https://openlegislation.uk/eu-regulation-1970-1108/article-2.json",
  "legislation": "eur/1970/1108",
  "legislation_title": "Regulation (EEC) No 1108/70 of the Council of 4 June 1970 introducing an accounting system for expenditure on infrastructure in respect of transport by rail, road and inland waterway",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1970-1108",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "1. Expenditure to be entered in the accounts shall comprise both expenditure relating specifically to the transport function of infrastructure and that part of expenditure common to that function and to other functions which is attributable to the transport function.\n2. Irrespective of the accounting rules applied in Member States, expenditure to be recorded for any one year shall be expenditure incurred during that year on the construction, running and administration of infrastructure. Amortisation of, and interest on, loans contracted for the purpose of financing infrastructure expenditure shall not be included.",
  "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/eur/1970/1108/article/2",
    "retrieved_at": "2026-11-01T15:11:53.905324+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."
}