258Article 9 of Regulation No 883/2006, as amended by Commission Regulation No 451/2009 of 29 May 2009 amending Regulation No 883/2006 (OJ 2009 L 135, p. 12), provides:1.Expenditure effected after the payment deadlines shall be eligible for Community financing and monthly payments shall be reduced as follows:(a) where expenditure effected after the deadlines is equal to 4% or less of the expenditure effected before the deadlines, no reduction shall be made;(b) above the threshold of 4%, all further expenditure effected late shall be reduced in accordance with the following rules:– for expenditure effected in the first month following the month in which the payment deadline expired, expenditure shall be reduced by 10%,– for expenditure effected in the second month following the month in which the payment deadline expired, expenditure shall be reduced by 25%,– for expenditure effected in the third month following the month in which the payment deadline expired, expenditure shall be reduced by 45%,– for expenditure effected in the fourth month following the month in which the payment deadline expired, expenditure shall be reduced by 70%,– for expenditure effected later than the fourth month following the month in which the payment deadline expired, expenditure shall be reduced by 100%;(c) the threshold of 4% referred to in paragraphs 1(a) and 1(b) shall be 5% for payments for which the deadlines expire after 15 October 2009.…3. The Commission shall apply a different time scale from those laid down in paragraphs 1 and 2, and/or lower reductions or none at all, if exceptional management conditions are encountered for certain measures or if justified reasons are advanced by the Member States.…’