Article 2
Eligibility of expenditure 1. For the purposes of the second subparagraph of Article 30(2) of Regulation (EC) No 1260/1999, the final date for the eligibility of expenditure laid down in the Commission decisions approving the rural development programming documents of the new Member States shall relate to payments made by the paying agencies referred to in Article 4 of Regulation (EC) No 1258/1999. 2. Without prejudice to Article 33(5) of the Act of Accession, only expenditure relating to operations selected for part-financing under Regulation (EC) No 1257/1999 in accordance with the selection criteria and procedures laid down and which have been subject to Community rules over the whole period during which they have been incurred shall be eligible.