{
  "url": "https://openlegislation.uk/eu-regulation-2014-907",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-907.json",
  "id": "eur/2014/907",
  "title": "Commission Delegated Regulation (EU) No 907/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro",
  "short_title": "Regulation (EU) No 907/2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the…",
  "long_title": "Commission Delegated Regulation (EU) No 907/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro",
  "citation": "EU Regulation No 907/2014",
  "type": "eur",
  "year": "2014",
  "number": "907",
  "version": "current",
  "date": "2014-03-11",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/i",
      "kind": "chapter",
      "number": "I",
      "heading": "PAYING AGENCIES AND OTHER BODIES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Conditions for the accreditation of paying agencies",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/i"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Conditions for the accreditation of coordinating bodies",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/i"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Obligations of the paying agency as regards public intervention",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/i"
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Inventory",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/i"
    },
    {
      "path": "chapter/ii",
      "kind": "chapter",
      "number": "II",
      "heading": "FINANCIAL MANAGEMENT",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Non-Compliance with the latest payment deadline as regards the European Agricultural Guarantee Fund",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/ii"
    },
    {
      "path": "article/5a",
      "kind": "article",
      "number": "5a",
      "heading": "Non-Compliance with the latest payment deadline as regards the European Agricultural Fund for Rural Development",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-5a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/ii"
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Non-Compliance with earliest date of payment",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/ii"
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Compensation by paying agencies",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/ii"
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Late adoption of Union budget",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/ii"
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Deferral of monthly payments",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/ii"
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Suspension of payment in case of late submission",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/ii"
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": "Applicable exchange rate for drawing up declarations of expenditure",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/ii"
    },
    {
      "path": "chapter/iii",
      "kind": "chapter",
      "number": "III",
      "heading": "CLEARANCE OF ACCOUNTS AND OTHER CHECKS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": "Criteria and methodology for applying corrections in the framework of conformity clearance",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/iii"
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "Obligation following recovery procedures",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/iii"
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": "Scrutiny of transactions",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/iii"
    },
    {
      "path": "chapter/iv",
      "kind": "chapter",
      "number": "IV",
      "heading": "SECURITIES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/iv/section/1",
      "kind": "section",
      "number": "1",
      "heading": "Scope and Use of terms",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/iv"
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": "Scope",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/iv/section/1"
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Terms used in this Chapter",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/iv/section/1"
    },
    {
      "path": "chapter/iv/section/2",
      "kind": "section",
      "number": "2",
      "heading": "Requirement of a Security",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/iv"
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "Responsible party",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/iv/section/2"
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": "Waiver of a security requirement",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/iv/section/2"
    },
    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": "Conditions applying to securities",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/iv/section/2"
    },
    {
      "path": "article/20",
      "kind": "article",
      "number": "20",
      "heading": "Use of euro",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/iv/section/2"
    },
    {
      "path": "article/21",
      "kind": "article",
      "number": "21",
      "heading": "The guarantor",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/iv/section/2"
    },
    {
      "path": "article/22",
      "kind": "article",
      "number": "22",
      "heading": "Application of force majeure",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/iv/section/2"
    },
    {
      "path": "chapter/iv/section/3",
      "kind": "section",
      "number": "3",
      "heading": "Release and forfeiture of securities other than those referred to in Section 4",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/iv"
    },
    {
      "path": "article/23",
      "kind": "article",
      "number": "23",
      "heading": "Forfeiting of securities",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/iv/section/3"
    },
    {
      "path": "article/24",
      "kind": "article",
      "number": "24",
      "heading": "Releasing of securities",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/iv/section/3"
    },
    {
      "path": "article/25",
      "kind": "article",
      "number": "25",
      "heading": "Thresholds",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/iv/section/3"
    },
    {
      "path": "chapter/iv/section/4",
      "kind": "section",
      "number": "4",
      "heading": "Securities with respect to advance payments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/iv"
    },
    {
      "path": "article/26",
      "kind": "article",
      "number": "26",
      "heading": "Scope",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/iv/section/4"
    },
    {
      "path": "article/27",
      "kind": "article",
      "number": "27",
      "heading": "Release of securities",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/iv/section/4"
    },
    {
      "path": "chapter/v",
      "kind": "chapter",
      "number": "V",
      "heading": "USE OF EURO",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/28",
      "kind": "article",
      "number": "28",
      "heading": "Export refunds and trade with third countries",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/v"
    },
    {
      "path": "article/29",
      "kind": "article",
      "number": "29",
      "heading": "Production refunds and specific types of aid",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/v"
    },
    {
      "path": "article/30",
      "kind": "article",
      "number": "30",
      "heading": "Wine sector",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/v"
    },
    {
      "path": "article/31",
      "kind": "article",
      "number": "31",
      "heading": "Amounts and payments in the milk and milk products sector",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/v"
    },
    {
      "path": "article/32",
      "kind": "article",
      "number": "32",
      "heading": "Amounts and payments of aid linked to the implementation of the School Fruit Scheme",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-32",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/v"
    },
    {
      "path": "article/32a",
      "kind": "article",
      "number": "32a",
      "heading": "Amounts and payments of aid linked to implementation of the School scheme",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-32a",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/v"
    },
    {
      "path": "article/33",
      "kind": "article",
      "number": "33",
      "heading": "Minimum price for beet, surplus levy and production charge in the sugar sector",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/v"
    },
    {
      "path": "article/34",
      "kind": "article",
      "number": "34",
      "heading": "Amounts of a structural or environmental character and overheads of operational programmes",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-34",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/v"
    },
    {
      "path": "article/35",
      "kind": "article",
      "number": "35",
      "heading": "Amounts linked to the authorisation to grant national financial assistance to producer organisations in the fruit and vegetables sector and the partial reimbursement of this national financial assistance",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/v"
    },
    {
      "path": "article/36",
      "kind": "article",
      "number": "36",
      "heading": "Other amounts and prices",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/v"
    },
    {
      "path": "article/37",
      "kind": "article",
      "number": "37",
      "heading": "Payment of advances",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-37",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/v"
    },
    {
      "path": "article/38",
      "kind": "article",
      "number": "38",
      "heading": "Securities",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-38",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/v"
    },
    {
      "path": "article/39",
      "kind": "article",
      "number": "39",
      "heading": "Scrutiny of transactions",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-39",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/v"
    },
    {
      "path": "article/40",
      "kind": "article",
      "number": "40",
      "heading": "Determination of the exchange rate",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-40",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/v"
    },
    {
      "path": "chapter/vi",
      "kind": "chapter",
      "number": "VI",
      "heading": "FINAL PROVISION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/41",
      "kind": "article",
      "number": "41",
      "heading": "Transitional provisions",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-41",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/vi"
    },
    {
      "path": "article/42",
      "kind": "article",
      "number": "42",
      "heading": "Amendment to Regulation (EC) No 376/2008",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-42",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/vi"
    },
    {
      "path": "article/43",
      "kind": "article",
      "number": "43",
      "heading": "Amendment to Regulation (EC) No 612/2009",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-43",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/vi"
    },
    {
      "path": "article/44",
      "kind": "article",
      "number": "44",
      "heading": "Repeal",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-44",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/vi"
    },
    {
      "path": "article/45",
      "kind": "article",
      "number": "45",
      "heading": "Entry into force and application",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/article-45",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/vi"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/i",
      "kind": "annex",
      "number": "I",
      "heading": "ACCREDITATION CRITERIA",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/i/division/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/i"
    },
    {
      "path": "annex/I/division/.../division/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-I/division-.../division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/i/division/1"
    },
    {
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      "number": null,
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      "status": "repealed",
      "parent": "annex/i/division/1"
    },
    {
      "path": "annex/I/division/.../division/3",
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      "url": null,
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      "parent": "annex/i/division/1"
    },
    {
      "path": "annex/I/division/.../division/3/division/1",
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      "parent": "annex/I/division/.../division/3"
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    {
      "path": "annex/I/division/.../division/3/division/2",
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    {
      "path": "annex/i/division/2",
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    },
    {
      "path": "annex/i/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-i/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/i/division/2"
    },
    {
      "path": "annex/i/division/2/division/2",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-i/division-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/i/division/2"
    },
    {
      "path": "annex/i/division/2/division/3",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-i/division-2/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/i/division/2"
    },
    {
      "path": "annex/i/division/2/division/4",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-i/division-2/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/i/division/2"
    },
    {
      "path": "annex/i/division/2/division/5",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-i/division-2/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/i/division/2"
    },
    {
      "path": "annex/i/division/2/division/6",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-i/division-2/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/i/division/2"
    },
    {
      "path": "annex/i/division/3",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/i"
    },
    {
      "path": "annex/i/division/3/division/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-i/division-3/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/i/division/3"
    },
    {
      "path": "annex/i/division/3/division/2",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/i/division/3"
    },
    {
      "path": "annex/i/division/3/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/i/division/3/division/2"
    },
    {
      "path": "annex/i/division/3/division/2/division/2",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-i/division-3/division-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/i/division/3/division/2"
    },
    {
      "path": "annex/i/division/4",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/i"
    },
    {
      "path": "annex/i/division/4/division/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-i/division-4/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/i/division/4"
    },
    {
      "path": "annex/i/division/4/division/2",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-i/division-4/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/i/division/4"
    },
    {
      "path": "annex/ii",
      "kind": "annex",
      "number": "II",
      "heading": "OBLIGATIONS OF THE PAYING AGENCIES AND PHYSICAL INSPECTION PROCEDURES",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/ii/division/ZA.",
      "kind": "division",
      "number": "ZA",
      "heading": "APPLICATION",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-ZA.",
      "extent": null,
      "status": null,
      "parent": "annex/ii"
    },
    {
      "path": "annex/ii/division/ZC.",
      "kind": "division",
      "number": "ZC",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "annex/ii"
    },
    {
      "path": "annex/ii/division/a",
      "kind": "division",
      "number": "A",
      "heading": "OBLIGATIONS OF THE PAYING AGENCIES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii"
    },
    {
      "path": "annex/ii/division/a/division/i",
      "kind": "division",
      "number": "I",
      "heading": "Checks",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/a"
    },
    {
      "path": "annex/ii/division/a/division/i/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Frequency and representativeness",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-a/division-i/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/a/division/i"
    },
    {
      "path": "annex/ii/division/a/division/i/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Additional checks",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-a/division-i/division-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/a/division/i"
    },
    {
      "path": "annex/ii/division/a/division/ii",
      "kind": "division",
      "number": "II",
      "heading": "Inspection reports",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/a"
    },
    {
      "path": "annex/ii/division/a/division/ii/division/1",
      "kind": "division",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-a/division-ii/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/a/division/ii"
    },
    {
      "path": "annex/ii/division/a/division/ii/division/2",
      "kind": "division",
      "number": "2",
      "heading": "The report shall contain at least the following information:",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-a/division-ii/division-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/a/division/ii"
    },
    {
      "path": "annex/ii/division/a/division/ii/division/3",
      "kind": "division",
      "number": "3",
      "heading": "The reports shall be sent immediately to the head of the department responsible for keeping the accounts of the paying agency.",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-a/division-ii/division-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/a/division/ii"
    },
    {
      "path": "annex/ii/division/a/division/ii/division/4",
      "kind": "division",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-a/division-ii/division-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/a/division/ii"
    },
    {
      "path": "annex/ii/division/a/division/ii/division/5",
      "kind": "division",
      "number": "5",
      "heading": "A summary document shall be drawn up by the paying agency listing:",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-a/division-ii/division-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/a/division/ii"
    },
    {
      "path": "annex/ii/division/b",
      "kind": "division",
      "number": "B",
      "heading": "PHYSICAL INSPECTION PROCEDURE BY SECTOR OF AGRICULTURAL SUPPORT FOR THE CHECKS PROVIDED FOR IN POINT A",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii"
    },
    {
      "path": "annex/ii/division/b/division/i",
      "kind": "division",
      "number": "I",
      "heading": "Butter",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/b"
    },
    {
      "path": "annex/ii/division/b/division/i/division/1",
      "kind": "division",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-b/division-i/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/b/division/i"
    },
    {
      "path": "annex/ii/division/b/division/i/division/2",
      "kind": "division",
      "number": "2",
      "heading": "The presence of the lots selected and their composition shall be verified on the spot by:",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-b/division-i/division-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/b/division/i"
    },
    {
      "path": "annex/ii/division/b/division/i/division/3",
      "kind": "division",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-b/division-i/division-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/b/division/i"
    },
    {
      "path": "annex/ii/division/b/division/ii",
      "kind": "division",
      "number": "II",
      "heading": "Skimmed-milk powder",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/b"
    },
    {
      "path": "annex/ii/division/b/division/ii/division/1",
      "kind": "division",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-b/division-ii/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/b/division/ii"
    },
    {
      "path": "annex/ii/division/b/division/ii/division/2",
      "kind": "division",
      "number": "2",
      "heading": "The presence of the lots selected and their composition shall be verified on the spot by:",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-b/division-ii/division-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/b/division/ii"
    },
    {
      "path": "annex/ii/division/b/division/ii/division/3",
      "kind": "division",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-b/division-ii/division-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/b/division/ii"
    },
    {
      "path": "annex/ii/division/b/division/iii",
      "kind": "division",
      "number": "III",
      "heading": "Cereals and Rice",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/b"
    },
    {
      "path": "annex/ii/division/b/division/iii/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Physical inspection procedure",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/b/division/iii"
    },
    {
      "path": "annex/ii/division/b/division/iii/division/1/division/a",
      "kind": "division",
      "number": "(a)",
      "heading": "Selection of bins or storerooms to be checked, representing at least 5 % of the total quantity of cereals or rice in public storage.",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-b/division-iii/division-1/division-a",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/b/division/iii/division/1"
    },
    {
      "path": "annex/ii/division/b/division/iii/division/1/division/b",
      "kind": "division",
      "number": "(b)",
      "heading": "Physical inspection:",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-b/division-iii/division-1/division-b",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/b/division/iii/division/1"
    },
    {
      "path": "annex/ii/division/b/division/iii/division/1/division/c",
      "kind": "division",
      "number": "(c)",
      "heading": "A plan of the warehouse and the measurements for each silo or storeroom shall be available at each storage point.",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-b/division-iii/division-1/division-c",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/b/division/iii/division/1"
    },
    {
      "path": "annex/ii/division/b/division/iii/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Procedure where discrepancies are found",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-b/division-iii/division-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/b/division/iii"
    },
    {
      "path": "annex/ii/division/b/division/iv",
      "kind": "division",
      "number": "IV",
      "heading": "Beef And Veal",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/b"
    },
    {
      "path": "annex/ii/division/b/division/iv/division/1",
      "kind": "division",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-b/division-iv/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/b/division/iv"
    },
    {
      "path": "annex/ii/division/b/division/iv/division/2",
      "kind": "division",
      "number": "2",
      "heading": "In the case of boned meat, the presence of the lots selected and their composition shall be verified on the spot by:",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-b/division-iv/division-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/b/division/iv"
    },
    {
      "path": "annex/ii/division/b/division/iv/division/3",
      "kind": "division",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-b/division-iv/division-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/ii/division/b/division/iv"
    },
    {
      "path": "annex/iii",
      "kind": "annex",
      "number": "III",
      "heading": "OBLIGATIONS AND GENERAL PRINCIPLES RELATING TO STORERS’ RESPONSIBILITIES, TO BE INCLUDED IN STORAGE CONTRACTS CONCLUDED BETWEEN PAYING AGENCIES AND STORERS",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-iii",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/iii/division/i",
      "kind": "division",
      "number": "I",
      "heading": "QUALITY OF PRODUCTS",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-iii/division-i",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iii"
    },
    {
      "path": "annex/iii/division/ii",
      "kind": "division",
      "number": "II",
      "heading": "MISSING QUANTITIES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iii"
    },
    {
      "path": "annex/iii/division/ii/division/1",
      "kind": "division",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-iii/division-ii/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iii/division/ii"
    },
    {
      "path": "annex/iii/division/ii/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Where the missing quantities exceed those allowed under the relevant tolerance limit(s), in accordance with Article 4, Annex II point B. III(2) and Annex IV, or under sectoral agricultural legislation, the entire amount shall be charged to the storer as an unidentifiable loss. Storers contesting the missing quantities may require the product to be weighed or measured, in which case they shall bear the costs of the operation unless it is found that the quantities declared are actually present or the difference does not exceed the relevant tolerance limit(s), in which case the costs of weighing or measuring shall be charged to the paying agency.",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-iii/division-ii/division-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iii/division/ii"
    },
    {
      "path": "annex/iii/division/iii",
      "kind": "division",
      "number": "III",
      "heading": "SUPPORTING DOCUMENTS AND MONTHLY AND ANNUAL DECLARATIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iii"
    },
    {
      "path": "annex/iii/division/iii/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Supporting documents and monthly declarations",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iii/division/iii"
    },
    {
      "path": "annex/iii/division/iii/division/1/division/a",
      "kind": "division",
      "number": "(a)",
      "heading": "The documents relating to the entry, storage and removal of products used to draw up the annual accounts must be in the storer’s possession and contain at least the following information:",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-iii/division-iii/division-1/division-a",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iii/division/iii/division/1"
    },
    {
      "path": "annex/iii/division/iii/division/1/division/b",
      "kind": "division",
      "number": "(b)",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-iii/division-iii/division-1/division-b",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iii/division/iii/division/1"
    },
    {
      "path": "annex/iii/division/iii/division/1/division/c",
      "kind": "division",
      "number": "(c)",
      "heading": "A specimen summary monthly stock statement (indicative model) is set out below. It shall be made available to storers in electronic form by the paying agencies.",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-iii/division-iii/division-1/division-c",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iii/division/iii/division/1"
    },
    {
      "path": "annex/iii/division/iii/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Annual declaration",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iii/division/iii"
    },
    {
      "path": "annex/iii/division/iii/division/2/division/a",
      "kind": "division",
      "number": "(a)",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-iii/division-iii/division-2/division-a",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iii/division/iii/division/2"
    },
    {
      "path": "annex/iii/division/iii/division/2/division/b",
      "kind": "division",
      "number": "(b)",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-iii/division-iii/division-2/division-b",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iii/division/iii/division/2"
    },
    {
      "path": "annex/iii/division/iii/division/2/division/c",
      "kind": "division",
      "number": "(c)",
      "heading": "A specimen summary annual stock declaration (indicative model) is set out below.",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-iii/division-iii/division-2/division-c",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iii/division/iii/division/2"
    },
    {
      "path": "annex/iii/division/iv",
      "kind": "division",
      "number": "IV",
      "heading": "COMPUTERISED STOCK ACCOUNTS AND AVAILABILITY OF INFORMATION",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-iii/division-iv",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iii"
    },
    {
      "path": "annex/iii/division/v",
      "kind": "division",
      "number": "V",
      "heading": "FORM AND CONTENT OF THE DOCUMENTS SENT TO THE PAYING AGENCY",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-iii/division-v",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iii"
    },
    {
      "path": "annex/iii/division/vi",
      "kind": "division",
      "number": "VI",
      "heading": "KEEPING OF DOCUMENTS",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-iii/division-vi",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iii"
    },
    {
      "path": "annex/iv",
      "kind": "annex",
      "number": "IV",
      "heading": "TOLERANCE LIMITS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/iv/division/A1.",
      "kind": "division",
      "number": "A1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-iv/division-A1.",
      "extent": null,
      "status": null,
      "parent": "annex/iv"
    },
    {
      "path": "annex/iv/division/A3.",
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      "number": "A3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-iv/division-A3.",
      "extent": null,
      "status": null,
      "parent": "annex/iv"
    },
    {
      "path": "annex/iv/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Tolerance limits for quantity losses resulting from normal storage operations carried out in accordance with the rules is hereby fixed for each agricultural product which is the subject of a public storage measure, as follows:",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-iv/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iv"
    },
    {
      "path": "annex/iv/division/2",
      "kind": "division",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-iv/division-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iv"
    },
    {
      "path": "annex/iv/division/3",
      "kind": "division",
      "number": "3",
      "heading": "The tolerance limits referred to in paragraph 1 shall be fixed as a percentage of the actual weight, without packaging, of the quantities entering storage and taken over during the accounting year in question, plus the quantities in storage at the beginning of that year.",
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-iv/division-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iv"
    },
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      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-iv/division-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iv"
    },
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      "path": "annex/iv/division/5",
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      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-iv/division-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/iv"
    },
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      "path": "annex/v",
      "kind": "annex",
      "number": "V",
      "heading": "Measures referred to in Article 10",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
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      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-v/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/v"
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      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-v/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/v"
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      "kind": "annex",
      "number": "VI",
      "heading": "Measures referred to in Article 14",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
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      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-vi/division-1",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/vi"
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      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-vi/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/vi"
    }
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}