{
  "url": "https://openlegislation.uk/eu-regulation-2006-851/annex-II/division-A/division-1",
  "json_url": "https://openlegislation.uk/eu-regulation-2006-851/annex-II/division-A/division-1.json",
  "legislation": "eur/2006/851",
  "legislation_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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2006-851",
  "path": "annex/II/division/A/division/1",
  "kind": "division",
  "number": "1",
  "heading": null,
  "text": "Under the provisions of Article 2(2) of the above mentioned Regulation the expenditure to be entered in the accounts shall be that incurred directly in meeting the cost of work, services and supplies in connection with the construction, upkeep, running and administration of infrastructure. These provisions therefore shall exclude entry in those accounts of yearly appropriations for renewal, insurance or reserve funds set up to meet future expenditure.",
  "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/2006/851/annex/II/division/A/division/1",
    "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."
}