Article 3
1. Payments made between 16 October and 31 December 2006 under the current programming period shall be eligible under the European Agricultural Fund for Rural Development (EAFRD) pursuant to Article 39(1)(c) of Council Regulation (EC) No 1290/2005 ( 7 ) only if they are made after the finalisation of payments authorised in accordance with the second sentence of Article 39(1)(a) of that Regulation. Eligible payments referred to in the first subparagraph shall be declared to the Commission by 31 January 2007, irrespective of Commission approval of the rural development programme concerned. Payment by the Commission shall, however, be made only once the programme has been approved. 2. Expenditure relating to commitments undertaken in the current programming period with payments to be made after 31 December 2006 shall be eligible under the EAFRD in the new programming period. However, payments relating to non-multiannual commitments undertaken by 31 December 2006 must comply with the eligibility conditions of the new programming period insofar as they extend beyond 31 December 2008. Rural development programmes for the new programming period must make a provision for expenditure referred to in the first subparagraph.