However, except in cases of force majeure, the area actually determined on inspection shall be reduced:- by twice the difference found if this is more than 2% or two hectares but not more than 10% of the determined area;- by 30% if the difference found is more than 10% but not more than 20% of the determined area.If the difference is more than 20% of the determined area no area-linked aid shall be granted.However, in the case of a false declaration made intentionally or as a result of serious negligence:- the farmer in question shall be excluded from the aid scheme concerned for the calendar year in question, and- in the case of a false declaration intentionally made, from any aid scheme referred to in Article 1(1) of Regulation (EEC) No 3508/92 for the following calendar year, in respect of an area equal to that for which his aid application was rejected.These reductions shall not be applied if the farmer can show that his determination of the area was accurately based on information recognised by the competent authority....The national provisions7 According to the order for reference, applications for arable area payments in the United Kingdom must be made on an IACS form, which consists of two parts: a Base Form and a Field Data Printout.