L 243/6 Official Journal of the European Union 6.9.2006 COMMISSION REGULATION (EC) No 1320/2006 of 5 September 2006 laying down rules for the transition to the rural development support provided for in Council Regulation (EC) No 1698/2005 THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to the Treaty of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia, Having regard to the Act of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia, and in particular Article 32(5) thereof, Having regard to Council Regulation (EC) No 1698/2005 of 20 September 2005 on support for rural development by the European  Agricultural Fund for Rural Development (EAFRD) (1), and in particular Article 92(1) thereof, Whereas: (1) Regulation (EC) No 1698/2005 is to apply from 1 January 2007. However, the provisions of Council Regu- lation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) (3), repealed by Article 93 of Regulation (EC) No 1698/2005 as from 1 January 2007, are to continue to apply to actions approved by the Commission under those provisions before 1 January 2007. (2)  To facilitate the transition from existing support schemes under Regulation (EC) No 1257/1999 to the rural devel- () OJ L 277, 21.10.2005, p. 1. (® OJ L 160, 26.6.1999, p. 80. Regulation as last amended by Regu- lation (EC) No 2223/2004 (O] L 379, 24.12.2004, p. 1). opment support scheme under Regulation (EC) No 1698/2005, which covers the programming period starting on 1 January 2007 (the new programming period), transitional rules should be adopted to avoid any difficulties or delays in the implementation of rural development support during the transitional period. (3)  Rural development support under Regulation (EC) No 1698/2005 is to cover the new programming period, whereas rural development support under Regulation (EC) No 1257/1999 covers the programming period ending on 31 December 2006 (the current programming period). Depending on the source of financing involved and its financial management rules in the current programming period in accordance with Articles 35 and 36 and Article 47b(1) of Regulation (EC) No 1257/1999, a distinction should be made between support from the EAGGF Guarantee Section based on non-differentiated  budget appropriations and  the financial year ending on 15 October 2006 in the Member States of the Community as constituted at 30 April 2004 on the one hand, and other support from the EAGGF Guidance or Guarantee Section for all Member States as provided for in Articles 29 to 32 of Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (}) on the other hand. In the latter case the final date of elig- ibility for expenditure is fixed in the Decisions approving Community support. (4)  For rural development support financed by the EAGGF Guarantee Section and relating to programming in the Member States of the Community as constituted at 30 April 2004, transitional provisions should be laid down for payments from 16 October to 31 December 2006, as well as for commitments to beneficiaries in the current programming period for which payments may take place after 31 December 2006 during the new programming period. (5)  For other support from the EAGGF Guidance or Guarantee Section in all Member States concerned as provided for in Articles 29 to 32 of Regulation (EC) () OJ L 161, 26.6.1999, p. 1. Regulation as last amended by Regu- lation (EC) No 1732005 (OJ L 29, 2.2.2005, p. 3).