# Commission Delegated Regulation (EU) No 906/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to public intervention expenditure, Division 3: At the time of buying in, the relevant authority may restrict the depreciation to a fraction of the percentage calculated in accordance with point 2. That fraction may not be less than 70 % of the depreciation decided in accordance with point 1.

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

In such cases, the relevant authority shall conduct a second depreciation at the end of each accounting year in accordance with the method set out in point 5.

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Source: https://www.legislation.gov.uk/eur/2014/906/annex/V/division/3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-906/annex-V/division-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.