{
  "url": "https://openlegislation.uk/eu-regulation-2005-1359/annex-III/division-1/division-F105/division-F105A",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-1359/annex-III/division-1/division-F105/division-F105A.json",
  "legislation": "eur/2005/1359",
  "legislation_title": "Commission Regulation (EC) No 1359/2005 of 18 August 2005 amending Regulation (EC) No 2390/1999 laying down form and content of the accounting information to be submitted to the Commission for the purpose of the clearance of the EAGGF Guarantee Section accounts as well as for monitoring and forecasting purposes",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2005-1359",
  "path": "annex/III/division/1/division/F105/division/F105A",
  "kind": "division",
  "number": "F105A:",
  "heading": "reduction pursuant to Articles 3 and 4 of Council Regulation (EC) No 1259/1999",
  "text": "The field F105A of the X-table must be used to indicate the amounts retained (negative amounts) on the basis of Articles 3 and 4 of Council Regulation (EC) No 1259/1999. Field F105A must be used for each budget post where a retention has been made.\nThere is no specific budget post on which to declare payments made using the amounts retained on the basis of Articles 3 and 4 of Council Regulation (EC) No 1259/1999. These payments shall therefore be indicated in field F105A of the corresponding budget posts (050401054030, 050401064040, 050401084050 and 050401114070). They appear as positive amounts indicating that the expenditure is financed via penalties for non respect of environmental protection regimes or the system of modulation.\nIn the domain of direct aids on the other hand, F105A will appear as a negative amount indicating a reduction.\nRequired format: +99…99.99 or -99…99.99, where 9 stands for any number from 0 to 9 inclusive.",
  "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/2005/1359/annex/III/division/1/division/F105/division/F105A",
    "retrieved_at": "2026-11-01T14:54:23.349719+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."
}