(3)Regulation (EC) No 73/2009 has introduced in its Article 7 new increased rates for compulsory modulation. In accordance with Article 1(5) of Council Regulation (EC) No 378/2007 of 27 March 2007 laying down rules for voluntary modulation of direct paymentsnote the increase in compulsory modulation rates has to be deducted from the voluntary modulation rate.