{
  "url": "https://openlegislation.uk/eu-directive-1988-361/annex-III",
  "json_url": "https://openlegislation.uk/eu-directive-1988-361/annex-III.json",
  "legislation": "eudr/1988/361",
  "legislation_title": "Council Directive of 24 June 1988 for the implementation of Article 67 of the Treaty (88/361/EEC)",
  "legislation_url": "https://openlegislation.uk/eu-directive-1988-361",
  "path": "annex/III",
  "kind": "annex",
  "number": "III",
  "heading": "REFERRED TO IN ARTICLE 5 OF THE DIRECTIVE",
  "text": "Scope of the provisions of the 1985 Act of Accession relating to capital movements, in accordance with the Nomenclature of capital movements set out in Annex I to the Directive\nArticles of the Art of Accession (dates of expiry of transitional provisions)\nNature of operation\nHeading\n(a) Provisions concerning the Kingdom of Spain\nArticle 62\n(31.12.1990)\nDirect investments abroad by residents\nI-B\nArticle 63\n(31.12.1990)\nInvestments in real estate abroad by residents\nII-B\nArticle 64\n(31.12.1988)\nOperations in securities normally dealt in on the capital market\n—\nAcquisition by residents of foreign securities dealt in on a stock exchange\nIII-A-2\n—\nexcluding bonds issued on a foreign market and denominated in national currency\nOperations in units of collective investment undertakings\n—\nAcquisition by residents of units of collective investment undertakings dealt in on a stock exchange\nIV-A-2\n—\nexcluding units of undertakings taking the form of common funds\n(b) Provisions concerning the Portuguese Republic\nArticle 222\n(31.12.1989)\nDirect investments on national territory by non-residents\nI-A\nArticle 224\n(31.12.1992)\nDirect investments abroad by residents\nI-B\nArticles 225 and 226\n(31.12.1990)\nInvestments in real estate on national territory by non-residents\nII-A\nArticle 227\n(31.12.1992)\nInvestments in real estate abroad by residents\nII-B\nArticle 228\n(31.12.1990)\nPersonal capital movements\n(i)\nfor the purpose of applying the higher amounts specified in Article 228 (2):\n—\nDowries\nXI-C\n—\nInheritances and legacies\nXI-D\n—\nTransfers of assets built up by residents in case of emigration at the time of their installation or during their period of stay abroad\nXI-F\n(ii)\nfor the purpose of applying the lower amounts specified in Article 228 (2):\n—\nGifts and endowments\nXI-B\n—\nSettlement of debts by immigrants in their previous country of residence\nXI-E\n—\nTransfers of immigrants' savings to their previous country of residence during their period of stay\nXI-G\nArticle 229\n(31.12.1990)\nOperations in securities normally dealt in on the capital market\n—\nAcquisition by residents of foreign securities dealt in on a stock exchange\nIII-A-2\n—\nexcluding bonds issued on a foreign market and denominated in national currency\nOperations in units of collective investment undertakings\n—\nAcquisition by residents of units of foreign collective investment undertakings dealt in on a stock exchange\nIV-A-2\n—\nexcluding units of undertakings taking the form of common funds",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/1988/361/annex/III",
    "retrieved_at": "2026-11-01T15:23:31.505532+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}