{
  "url": "https://openlegislation.uk/eu-regulation-2006-851/annex-II/division-A/division-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2006-851/annex-II/division-A/division-2.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/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.",
  "text": "Nevertheless, where in respect of the same installation expenditure is borne either directly or indirectly by two or more infrastructure administrations, only such net expenditure as is properly chargeable to each administration shall be included in its accounts. Also, where compensation is granted by the public authorities to certain infrastructure administrations, the amount of such compensation shall be deducted from the expenditure incurred by those administrations. In the case of the railways, the amounts deducted shall be shown separately. Such amounts may relate in particular to compensation received in respect of:\ninfrastructure expenditure (Council Regulation (EEC) No 1107/70, Article 3(1)(b)),\npayments in respect of retirement and other pensions (Council Regulation (EEC) No 1192/69, Article 4(1)(c), Class III).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 130, 15.6.1970, p. 1. Regulation as last amended by Regulation (EC) No 543/97 (OJ L 84, 26.3.1997, p. 6)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 156, 28.6.1969, p. 8. Regulation as last amended by the 2003 Act of Accession."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2006/851/annex/II/division/A/division/2",
    "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."
}