{
  "url": "https://openlegislation.uk/eu-regulation-2006-851",
  "json_url": "https://openlegislation.uk/eu-regulation-2006-851.json",
  "id": "eur/2006/851",
  "title": "Commission Regulation (EC) No 851/2006 of 9 June 2006 specifying the items to be included under the various headings in the forms of accounts shown in Annex I to Council Regulation (EEC) No 1108/70 (Codified version) (Text with EEA relevance)",
  "short_title": "Regulation (EC) No 851/2006 specifying the items to be included under the various headings in the forms of…",
  "long_title": "Commission Regulation (EC) No 851/2006 of 9 June 2006 specifying the items to be included under the various headings in the forms of accounts shown in Annex I to Council Regulation (EEC) No 1108/70 (Codified version) (Text with EEA relevance)",
  "citation": "EU Regulation No 851/2006",
  "type": "eur",
  "year": "2006",
  "number": "851",
  "version": "current",
  "date": "2006-06-09",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2006-851/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2006-851/article-1",
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      "status": null,
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    },
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      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
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      "url": "https://openlegislation.uk/eu-regulation-2006-851/article-3",
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      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2006-851/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/I",
      "kind": "annex",
      "number": "I",
      "heading": "Definition and scope of the term ‘Transport Infrastructure’",
      "url": "https://openlegislation.uk/eu-regulation-2006-851/annex-I",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/I/division/A",
      "kind": "division",
      "number": "A",
      "heading": "RAIL",
      "url": "https://openlegislation.uk/eu-regulation-2006-851/annex-I/division-A",
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      "status": null,
      "parent": "annex/I"
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    {
      "path": "annex/I/division/B",
      "kind": "division",
      "number": "B",
      "heading": "ROAD",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/C",
      "kind": "division",
      "number": "C",
      "heading": "INLAND WATERWAY",
      "url": "https://openlegislation.uk/eu-regulation-2006-851/annex-I/division-C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I"
    },
    {
      "path": "annex/II",
      "kind": "annex",
      "number": "II",
      "heading": "Definition of the expenditure to be entered under the various headings in the forms of accounts shown in Annex I to Regulation (EEC) No 1108/70",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/II/division/A",
      "kind": "division",
      "number": "A",
      "heading": "GENERAL OBSERVATIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/A/division/1",
      "kind": "division",
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      "parent": "annex/II/division/A"
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    {
      "path": "annex/II/division/A/division/2",
      "kind": "division",
      "number": "2",
      "heading": "For any given infrastructure, the expenditure to be taken into account under the various headings in the forms of accounts shall be the total expenditure incurred in respect of that infrastructure, irrespective of how the expenditure is financed.",
      "url": "https://openlegislation.uk/eu-regulation-2006-851/annex-II/division-A/division-2",
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      "path": "annex/II/division/A/division/3",
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      "status": null,
      "parent": "annex/II/division/A"
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      "parent": "annex/II/division/A"
    },
    {
      "path": "annex/II/division/B",
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      "number": "B",
      "heading": "DESCRIPTION OF ITEMS TO BE ENTERED UNDER THE VARIOUS HEADINGS",
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      "status": null,
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    },
    {
      "path": "annex/II/division/B/division/1",
      "kind": "division",
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      "heading": "Headings common to all three modes of transport",
      "url": "https://openlegislation.uk/eu-regulation-2006-851/annex-II/division-B/division-1",
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      "status": null,
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    },
    {
      "path": "annex/II/division/B/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Headings for road transport only",
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    {
      "path": "annex/II/division/B/division/3",
      "kind": "division",
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      "heading": "Heading for inland waterway only",
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      "path": "annex/IV",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2006-851/annex-IV",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2006/851",
    "retrieved_at": "2026-11-01T14:53:42.234819+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."
}