
Article 1 
The third subparagraph of Article 16(2) of Regulation (EC) No 883/2006 is hereby replaced by the following:
'However, if a rural development programme has not been approved by the Commission by 31 March 2007, all the expenditure carried out in anticipation by the paying agency under its own responsibility, during the periods preceding the adoption of this programme, shall be declared to the Commission in the first declaration of expenditure following the adoption of the programme. Notwithstanding the first subparagraph, in the case of rural development programmes approved by the Commission between 15 October and 12 December 2007, expenditure incurred in anticipation by the paying agencies up to and including 15 October 2007 shall be the subject of a special declaration of expenditure to be made by 12 December 2007 and, in the case of rural development programmes approved by the Commission between the date of the Commission decision on the carry-over of appropriations not used in 2007, taken in accordance with the second subparagraph of Article 9(1) of Regulation (EC, Euratom) No 1605/2002, and 29 February 2008, expenditure incurred in anticipation by the paying agencies up to and including 31 December 2007 shall be the subject of a special declaration of expenditure to be made by 29 February 2008.'
Article 2 
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 6 February 2008.
For the Commission
Mariann FISCHER BOEL
Member of the Commission