# 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, Article 5

Extent: E+W+S+N.I.

1. Member States shall send to the Commission, not later than 31 December of each year, the accounts for the previous year in respect of infrastructure expenditure and shall present these accounts in the forms shown in Annex 1 (SIC! Annex I).
2. Separate accounts shall be presented:
(a) in respect of railways:
(i) for each of the networks listed in Annex II (A.1);
(ii) for the total of all the other networks listed in Annex II (A.2). However, the returns relating to these networks shall be sent only once every five years, starting with those for the year 1980.
(b) in respect of roads, for each category of road listed in Annex II B, giving separate figures for those sections of such roads situated within built-up areas and those situated outside such areas;
(c) in respect of inland waterways, in accordance with the headings set out in Annex II C.

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Source: https://www.legislation.gov.uk/eur/1970/1108/article/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-1970-1108/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.