(1)Pursuant to Article 104(1), second subparagraph, point (a)(iv), of Regulation (EU) 2021/2116 of the European Parliament and of the Councilnote, Article 75 of Regulation (EU) No 1306/2013 continues to apply as regards the European Agricultural Fund for Rural Development, in relation to expenditure incurred by the beneficiaries and payments made by the paying agency in the framework of the implementation of rural development programmes pursuant to Regulation (EU) No 1305/2013 of the European Parliament and of the Councilnote.