{
  "url": "https://openlegislation.uk/eu-regulation-2014-906/article-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-906/article-3.json",
  "legislation": "eur/2014/906",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-906",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Financing of intervention expenditure incurred in the context of public storage operations",
  "text": "1. In the context of the public storage operations referred to in Article 2, CMO support shall finance the following expenditure under the heading of intervention, provided that the corresponding expenditure has not otherwise been fixed under the applicable sectoral agricultural legislation:\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(e) depreciation of stored products, in accordance with the calculation methods set out in Annex V;\n(f) the differences (gains and losses) between the accounting value and the price of disposal of the products, or differences resulting from other factors.\n2. ...\nFor the purposes of this Regulation, accounting year means the United Kingdom financial year.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regulation revoked (E.) (28.2.2023 at 9.10 a.m.) by The Market Measures Payment Schemes (Amendments, Revocation and Transitional Provision) (England) Regulations 2023 (S.I. 2023/124), regs. 1(2)(b), 11 (with reg. 10); and Regulation suspended (S.) (1.7.2023) by virtue of The Public Intervention and Private Storage Aid (Amendment and Suspension) (Scotland) Regulations 2023 (S.S.I. 2023/150), regs. 1, 5 (with reg. 10); and Regulation revoked (W.) (16.2.2026) by The Closure of European Union Legacy Agriculture Schemes (Wales) Regulations 2026 (W.S.I. 2026/44), regs. 1(2), 6"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Art. 3(1) substituted (31.12.2020) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 2(3)(a)(i) (as amended by S.I. 2020/1445, regs. 1(2)(b), 5); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Art. 3(1)(a)-(d) omitted (31.12.2020) by virtue of The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 2(3)(a)(ii); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Art. 3(2) omitted (31.12.2020) by virtue of The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 2(3)(b)(i); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Art. 3(2) substituted (31.12.2020) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 2(3)(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/906/article/3",
    "retrieved_at": "2026-11-01T14:47:21.825896+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."
}