{
  "url": "https://openlegislation.uk/eu-directive-2006-112/annex-XII",
  "json_url": "https://openlegislation.uk/eu-directive-2006-112/annex-XII.json",
  "legislation": "eudr/2006/112",
  "legislation_title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
  "legislation_url": "https://openlegislation.uk/eu-directive-2006-112",
  "path": "annex/XII",
  "kind": "annex",
  "number": "XII",
  "heading": "CORRELATION TABLE",
  "text": "Directive 67/227/EEC\nDirective 77/388/EEC\nAmending Directives\nOther acts\nThis Directive\nArticle 1, first paragraph\nArticle 1(1)\nArticle 1, second and third paragraphs\n—\nArticle 2, first, second and third paragraphs\nArticle 1(2), first, second and third subparagraphs\nArticles 3, 4 and 6\n—\nArticle 1\n—\nArticle 2, point (1)\nArticle 2(1)(a) and (c)\nArticle 2, point (2)\nArticle 2(1)(d)\nArticle 3(1), first indent\nArticle 5, point (2)\nArticle 3(1), second indent\nArticle 5, point (1)\nArticle 3(1), third indent\nArticle 5, points (3) and (4)\nArticle 3(2)\n—\nArticle 3(3), first subparagraph, first indent\nArticle 6(2)(a) and (b)\nArticle 3(3), first subparagraph, second indent\nArticle 6(2)(c) and (d)\nArticle 3(3), first subparagraph, third indent\nArticle 6(2)(e), (f) and (g)\nArticle 3(3) second subparagraph, first indent\nArticle 6(1)(b)\nArticle 3(3) second subparagraph, second indent\nArticle 6(1)(c)\nArticle 3(3), second subparagraph, third indent\nArticle 6(1)(a)\nArticle 3(4), first subparagraph, first and second indents\nArticle 7(1)\nArticle 3(4), second subparagraph, first second and third indents\nArticle 7(2)\nArticle 3(5)\nArticle 8\nArticle 4(1) and (2)\nArticle 9(1), first and second subparagraphs\nArticle 4(3)(a), first subparagraph, first sentence\nArticle 12(1)(a)\nArticle 4(3)(a), first subparagraph, second sentence\nArticle 12(2), second subparagraph\nArticle 4(3)(a), second subparagraph\nArticle 12(2), third subparagraph\nArticle 4(3)(a), third subparagraph\nArticle 12(2), first subparagraph\nArticle 4(3)(b), first subparagraph\nArticle 12(1)(b)\nArticle 4(3)(b), second subparagraph\nArticle 12(3)\nArticle 4(4), first subparagraph\nArticle 10\nArticle 4(4), second and third subparagraphs\nArticle 11, first and second paragraphs\nArticle 4(5), first, second and third subparagraphs\nArticle 13(1), first, second and third subparagraphs\nArticle 4(5), fourth subparagraph\nArticle 13(2)\nArticle 5(1)\nArticle 14(1)\nArticle 5(2)\nArticle 15(1)\nArticle 5(3)(a), (b) and (c)\nArticle 15(2)(a), (b) and (c)\nArticle 5(4)(a), (b) and (c)\nArticle 14(2)(a), (b) and (c)\nArticle 5(5)\nArticle 14(3)\nArticle 5(6), first and second sentences\nArticle 16, first and second paragraphs\nArticle 5(7)(a), (b) and (c)\nArticle 18(a), (b) and (c)\nArticle 5(8), first sentence\nArticle 19, first paragraph\nArticle 5(8), second and third sentences\nArticle 19, second paragraph\nArticle 6(1), first subparagraph\nArticle 24(1)\nArticle 6(1), second subparagraph, first, second and third indents\nArticle 25(a), (b) and (c)\nArticle 6(2), first subparagraph, points (a) and (b)\nArticle 26(1)(a) and (b)\nArticle 6(2), second subparagraph\nArticle 26(2)\nArticle 6(3)\nArticle 27\nArticle 6(4)\nArticle 28\nArticle 6(5)\nArticle 29\nArticle 7(1)(a) and (b)\nArticle 30, first and second paragraphs\nArticle 7(2)\nArticle 60\nArticle 7(3), first and second subparagraphs\nArticle 61, first and second paragraphs\nArticle 8(1)(a), first sentence\nArticle 32, first paragraph\nArticle 8(1)(a), second and third sentences\nArticle 36, first and second paragraphs\nArticle 8(1)(b)\nArticle 31\nArticle 8(1)(c), first subparagraph\nArticle 37(1)\nArticle 8(1)(c), second subparagraph, first indent\nArticle 37(2), first subparagraph\nArticle 8(1)(c), second subparagraph, second and third indents\nArticle 37(2), second and third subparagraphs\nArticle 8(1)(c), third subparagraph\nArticle 37(2), fourth subparagraph\nArticle 8(1)(c), fourth subparagraph\nArticle 37(3), first subparagraph\nArticle 8(1)(c), fifth subparagraph\n—\nArticle 8(1)(c), sixth subparagraph\nArticle 37(3), second subparagraph\nArticle 8(1)(d), first and second subparagraphs\nArticle 38(1) and (2)\nArticle 8(1)(e), first sentence\nArticle 39, first paragraph\nArticle 8(1)(e), second and third sentences\nArticle 39, second paragraph\nArticle 8(2)\nArticle 32, second paragraph\nArticle 9(1)\nArticle 43\nArticle 9(2) introductory sentence\n—\nArticle 9(2)(a)\nArticle 45\nArticle 9(2)(b)\nArticle 46\nArticle 9(2)(c), first and second indents\nArticle 52(a) and (b)\nArticle 9(2)(c), third and fourth indents\nArticle 52(c)\nArticle 9(2)(e), first to sixth indents\nArticle 56(1)(a) to (f)\nArticle 9(2)(e), seventh indent\nArticle 56(1)(l)\nArticle 9(2)(e), eighth indent\nArticle 56(1)(g)\nArticle 9(2)(e), ninth indent\nArticle 56(1)(h)\nArticle 9(2)(e), tenth indent, first sentence\nArticle 56(1)(i)\nArticle 9(2)(e), tenth indent, second sentence\nArticle 24(2)\nArticle 9(2)(e), tenth indent, third sentence\nArticle 56(1)(i)\nArticle 9(2)(e), eleventh and twelfth indents\nArticle 56(1)(j) and (k)\nArticle 9(2)(f)\nArticle 57(1)\nArticle 9(3)\nArticle 58, first and second paragraphs\nArticle 9(3)(a) and (b)\nArticle 58, first paragraph, points (a) and (b)\nArticle 9(4)\nArticle 59(1) and (2)\nArticle 10(1)(a) and (b)\nArticle 62, points (1) and (2)\nArticle 10(2), first subparagraph, first sentence\nArticle 63\nArticle 10(2), first subparagraph, second and third sentences\nArticle 64(1) and (2)\nArticle 10(2), second subparagraph\nArticle 65\nArticle 10(2), third subparagraph, first, second and third indents\nArticle 66(a), (b) and (c)\nArticle 10(3), first subparagraph, first sentence\nArticle 70\nArticle 10(3), first subparagraph, second sentence\nArticle 71(1), first subparagraph\nArticle 10(3), second subparagraph\nArticle 71(1), second subparagraph\nArticle 10(3), third subparagraph\nArticle 71(2)\nArticle 11(A)(1)(a)\nArticle 73\nArticle 11(A)(1)(b)\nArticle 74\nArticle 11(A)(1)(c)\nArticle 75\nArticle 11(A)(1)(d)\nArticle 77\nArticle 11(A)(2)(a)\nArticle 78, first paragraph, point (a)\nArticle 11(A)(2)(b), first sentence\nArticle 78, first paragraph, point (b)\nArticle 11(A)(2)(b), second sentence\nArticle 78, second paragraph\nArticle 11(A)(3)(a) and (b)\nArticle 79, first paragraph, points (a) and (b)\nArticle 87(a) and (b)\nArticle 11(A)(3)(c), first sentence\nArticle 79, first paragraph, point (c)\nArticle 11(A)(3)(c), second sentence\nArticle 79, second paragraph\nArticle 11(A)(4),first and second subparagraphs\nArticle 81, first and second paragraphs\nArticle 11(A)(5)\nArticle 82\nArticle 11(A)(6), first subparagraph, first and second sentences\nArticle 80(1), first subparagraph\nArticle 11(A)(6), first subparagraph, third sentence\nArticle 80(1), second subparagraph\nArticle 11(A)(6), second subparagraph\nArticle 80(1), first subparagraph\nArticle 11(A)(6), third subparagraph\n–Article 80(2)\nArticle 11(A)(6), fourth subparagraph\nArticle 80(3)\nArticle 11(A)(7), first and second subparagraphs\nArticle 72, first and second paragraphs\nArticle 11(B)(1)\nArticle 85\nArticle 11(B)(3)(a)\nArticle 86(1)(a)\nArticle 11(B)(3)(b), first subparagraph\nArticle 86(1)(b)\nArticle 11(B)(3)(b), second subparagraph\nArticle 86(2)\nArticle 11(B)(3)(b), third subparagraph\nArticle 86(1)(b)\nArticle 11(B)(4)\nArticle 87\nArticle 11(B)(5)\nArticle 88\nArticle 11(B)(6), first and second subparagraphs\nArticle 89, first and second paragraphs\nArticle 11(C)(1), first and second subparagraphs\nArticle 90(1) and (2)\nArticle 11(C)(2), first subparagraph\nArticle 91(1)\nArticle 11(C)(2), second subparagraph, first and second sentences\nArticle 91(2), first and second subparagraphs\nArticle 11(C)(3), first and second indents\nArticle 92(a) and (b)\nArticle 12(1)\nArticle 93, first paragraph\nArticle 12(1)(a)\nArticle 93, second paragraph, point (a)\nArticle 12(1)(b)\nArticle 93, second paragraph, point (c)\nArticle 12(2), first and second indents\nArticle 95, first and second paragraphs\nArticle 12(3)(a), first subparagraph, first sentence\nArticle 96\nArticle 12(3)(a), first subparagraph, second sentence\nArticle 97(1)\nArticle 12(3)(a), second subparagraph\nArticle 97(2)\nArticle 12(3)(a), third subparagraph, first sentence\nArticle 98(1)\nArticle 12(3)(a), third subparagraph, second sentence\nArticle 98(2), first subparagraph\nArticle 99(1)\nArticle 12(3)(a), fourth subparagraph\nArticle 98(2), second subparagraph\nArticle 12(3)(b), first sentence\nArticle 102, first paragraph\nArticle 12(3)(b), second, third and fourth sentences\nArticle 102, second paragraph\nArticle 12(3)(c), first subparagraph\nArticle 103(1)\nArticle 12(3)(c), second subparagraph, first and second indents\nArticle 103(2)(a) and (b)\nArticle 12(4), first subparagraph\nArticle 99(2)\nArticle 12(4), second subparagraph, first and second sentences\nArticle 100, first and second paragraphs\nArticle 12(4), third subparagraph\nArticle 101\nArticle 12(5)\nArticle 94(2)\nArticle 12(6)\nArticle 105\nArticle 13(A)(1), introductory sentence\nArticle 131\nArticle 13(A)(1)(a) to (n)\nArticle 132(1)(a) to (n)\nArticle 13(A)(1)(o), first sentence\nArticle 132(1)(o)\nArticle 13(A)(1)(o), second sentence\nArticle 132(2)\nArticle 13(A)(1)(p) and (q)\nArticle 132(1)(p) and (q)\nArticle 13(A)(2)(a), first to fourth indents\nArticle 133, first paragraph, points (a) to (d)\nArticle 13(A)(2)(b), first and second indents\nArticle 134(a) and (b)\nArticle 13(B), introductory sentence\nArticle 131\nArticle 13(B)(a)\nArticle 135(1)(a)\nArticle 13(B)(b), first subparagraph\nArticle 135(1)(l)\nArticle 13(B)(b), first subparagraph, points (1) to (4)\nArticle 135(2), first subparagraph, points (a) to (d)\nArticle 13(B)(b), second subparagraph\nArticle 135(2), second subparagraph\nArticle 13(B)(c)\nArticle 136(a) and (b)\nArticle 13(B)(d)\n—\nArticle 13(B)(d), points (1) to (5)\nArticle 135(1)(b) to (f)\nArticle 13(B)(d), point (5), first and second indents\nArticle 135(1)(f)\nArticle 13(B)(d), point (6)\nArticle 135(1)(g)\nArticle 13(B)(e) to (h)\nArticle 135(1)(h) to (k)\nArticle 13(C), first subparagraph, point (a)\nArticle 137(1)(d)\nArticle 13(C), first subparagraph, point (b)\nArticle 137(1)(a), (b) and (c)\nArticle 13(C), second subparagraph\nArticle 137(2), first and second subparagraphs\nArticle 14(1), introductory sentence\nArticle 131\nArticle 14(1)(a)\nArticle 143 (a)\nArticle 14(1)(d), first and second subparagraphs\nArticle 143(b) and (c)\nArticle 14(1)(e)\nArticle 143(e)\nArticle 14(1)(g), first to fourth indents\nArticle 143(f) to (i)\nArticle 14(1)(h)\nArticle 143(j)\nArticle 14(1)(i)\nArticle 144\nArticle 14(1)(j)\nArticle 143(k)\nArticle 14(1)(k)\nArticle 143(l)\nArticle 14(2), first subparagraph\nArticle 145(1)\nArticle 14(2), second subparagraph, first, second and third indents\nArticle 145(2), first, second and third subparagraphs\nArticle 14(2), third subparagraph\nArticle 145(3)\nArticle 15, introductory sentence\nArticle 131\nArticle 15, point (1)\nArticle 146(1)(a)\nArticle 15, point (2), first subparagraph\nArticle 146(1)(b)\nArticle 15, point (2), second subparagraph, first and second indents\nArticle 147(1), first subparagraph, points (a) and (b)\nArticle 15, point (2), second subparagraph, third indent, first part of the sentence\nArticle 147(1), first subparagraph, point (c)\nArticle 15, point (2), second subparagraph, third indent, second part of the sentence\nArticle 147(1), second subparagraph\nArticle 15, point (2), third subparagraph, first and second indents\nArticle 147(2), first and second subparagraphs\nArticle 15, point (2), fourth subparagraph\nArticle 147(2), third subparagraph\nArticle 15, point (3)\nArticle 146(1)(d)\nArticle 15, point (4), first subparagraph, points (a) and (b)\nArticle 148(a)\nArticle 15, point (4), first subparagraph, point (c)\nArticle 148(b)\nArticle 15, point (4), second subparagraph, first and second sentences\nArticle 150(1) and (2)\nArticle 15, point (5)\nArticle 148(c)\nArticle 15, point (6)\nArticle 148(f)\nArticle 15, point (7)\nArticle 148(e)\nArticle 15, point (8)\nArticle 148(d)\nArticle 15, point (9)\nArticle 148(g)\nArticle 15, point (10), first subparagraph, first to fourth indents\nArticle 151(1), first subparagraph, points (a) to (d)\nArticle 15, point (10), second subparagraph\nArticle 151(1), second subparagraph\nArticle 15, point (10), third subparagraph\nArticle 151(2)\nArticle 15, point (11)\nArticle 152\nArticle 15, point (12), first sentence\nArticle 146(1)(c)\nArticle 15, point (12), second sentence\nArticle 146(2)\nArticle 15, point (13)\nArticle 146(1)(e)\nArticle 15, point (14), first and second subparagraphs\nArticle 153, first and second paragraphs\nArticle 15, point (15)\nArticle 149\nArticle 16(1)\n—\nArticle 16(2)\nArticle 164(1)\nArticle 16(3)\nArticle 166\nArticle 17(1)\nArticle 167\nArticle 17(2), (3) and (4)\n—\nArticle 17(5), first and second subparagraphs\nArticle 173(1), first and second subparagraphs\nArticle 17(5), third subparagraph, points (a) to (e)\nArticle 173(2)(a) to (e)\nArticle 17(6)\nArticle 176\nArticle 17(7), first and second sentences\nArticle 177, first and second paragraphs\nArticle 18(1)\n—\nArticle 18(2), first and second subparagraphs\nArticle 179, first and second paragraphs\nArticle 18(3)\nArticle 180\nArticle 18(4), first and second subparagraphs\nArticle 183, first and second paragraphs\nArticle 19(1), first subparagraph, first indent\nArticle 174(1), first subparagraph, point (a)\nArticle 19(1), first subparagraph, second indent, first sentence\nArticle 174(1), first subparagraph, point (b)\nArticle 19(1), first subparagraph, second indent, second sentence\nArticle 174(1), second subparagraph\nArticle 19(1), second subparagraph\nArticle 175(1)\nArticle 19(2), first sentence\nArticle 174(2)(a)\nArticle 19(2), second sentence\nArticle 174(2)(a) and (b)\nArticle 19(2), third sentence\nArticle 174(3)\nArticle 19(3), first subparagraph, first and second sentences\nArticle 175(2), first subparagraph\nArticle 19(3), first subparagraph, third sentence\nArticle 175(2), second subparagraph\nArticle 19(3), second subparagraph\nArticle 175(3)\nArticle 20(1), introductory sentence\nArticle 186\nArticle 20(1)(a)\nArticle 184\nArticle 20(1)(b), first part of the first sentence\nArticle 185(1)\nArticle 20(1)(b), second part of the first sentence\nArticle 185(2), first subparagraph\nArticle 20(1)(b), second sentence\nArticle 185(2), second subparagraph\nArticle 20(2), first subparagraph, first sentence\nArticle 187(1), first subparagraph\nArticle 20(2), first subparagraph, second and third sentences\nArticle 187(2), first and second subparagraphs\nArticle 20(2), second and third subparagraphs\nArticle 187(1), second and third subparagraphs\nArticle 20(3), first subparagraph, first sentence\nArticle 188(1), first subparagraph\nArticle 20(3), first subparagraph, second sentence\nArticle 188(1), second and third subparagraphs\nArticle 20(3), first subparagraph, third sentence\nArticle 188(2)\nArticle 20(3), second subparagraph\nArticle 188(2)\nArticle 20(4), first subparagraph, first to fourth indents\nArticle 189(a) to (d)\nArticle 20(4), second subparagraph\nArticle 190\nArticle 20(5)\nArticle 191\nArticle 20(6)\nArticle 192\nArticle 21\n—\nArticle 22\n—\nArticle 22a\nArticle 249\nArticle 23, first paragraph\nArticle 211, first paragraph\nArticle 260\nArticle 23, second paragraph\nArticle 211, second paragraph\nArticle 24(1)\nArticle 281\nArticle 24(2), introductory sentence\nArticle 292\nArticle 24(2)(a), first subparagraph\nArticle 284(1)\nArticle 24(2)(a), second and third subparagraphs\nArticle 284(2), first and second subparagraphs\nArticle 24(2)(b), first and second sentences\nArticle 285, first and second paragraphs\nArticle 24(2)(c)\nArticle 286\nArticle 24(3), first subparagraph\nArticle 282\nArticle 24(3), second subparagraph, first sentence\nArticle 283(2)\nArticle 24(3), second subparagraph, second sentence\nArticle 283(1)(a)\nArticle 24(4), first subparagraph\nArticle 288, first paragraph, points (1) to (4)\nArticle 24(4), second subparagraph\nArticle 288, second paragraph\nArticle 24(5)\nArticle 289\nArticle 24(6)\nArticle 290\nArticle 24(7)\nArticle 291\nArticle 24(8)(a), (b) and (c)\nArticle 293, points (1), (2) and (3)\nArticle 24(9)\nArticle 294\nArticle 24a, first paragraph, first to tenth indents\nArticle 287, points (7) to (16)\nArticle 24a, second paragraph\n—\nArticle 25(1)\nArticle 296(1)\nArticle 25(2), first to eighth indents\nArticle 295(1), points (1) to (8)\nArticle 25(3), first subparagraph, first sentence\nArticle 297, first paragraph, first sentence and second paragraph\nArticle 25(3), first subparagraph, second sentence\nArticle 298, first paragraph\nArticle 25(3), first subparagraph, third sentence\nArticle 299\nArticle 25(3), first subparagraph, fourth and fifth sentences\nArticle 298, second paragraph\nArticle 25(3), second subparagraph\nArticle 297, first paragraph, second sentence\nArticle 25(4), first subparagraph\nArticle 272(1), first subparagraph, point (e)\nArticle 25(5) and (6)\n—\nArticle 25(7)\nArticle 304\nArticle 25(8)\nArticle 301(2)\nArticle 25(9)\nArticle 296(2)\nArticle 25(10)\nArticle 296(3)\nArticle 25(11) and (12)\n—\nArticle 26(1) first and second sentences\nArticle 306(1), first and second subparagraphs\nArticle 26(1) third sentence\nArticle 306(2)\nArticle 26(2), first and second sentences\nArticle 307, first and second paragraphs\nArticle 26(2), third sentence\nArticle 308\nArticle 26(3), first and second sentences\nArticle 309, first and second paragraphs\nArticle 26(4)\nArticle 310\nArticle 26a(A)(a), first subparagraph\nArticle 311(1), point (2)\nArticle 26a(A)(a), second subparagraph\nArticle 311(2)\nArticle 26a(A)(b) and (c)\nArticle 311(1), points (3) and (4)\nArticle 26a(A)(d)\nArticle 311(1), point (1)\nArticle 26a(A)(e) and (f)\nArticle 311(1), points (5) and (6)\nArticle 26a(A)(g), introductory sentence\nArticle 311(1), point (7)\nArticle 26a(A)(g), first and second indents\nArticle 311(3)\nArticle 26a(B)(1)\nArticle 313(1)\nArticle 26a(B)(2)\nArticle 314\nArticle 26a(B)(2), first to fourth indents\nArticle 314(a) to (d)\nArticle 26a(B)(3), first subparagraph, first and second sentences\nArticle 315, first and second paragraphs\nArticle 26a(B)(3), second subparagraph\nArticle 312\nArticle 26a(B)(3), second subparagraph, first and second indents\nArticle 312, points (1) and (2)\nArticle 26a(B)(4), first subparagraph\nArticle 316(1)\nArticle 26a(B)(4), first subparagraph, points (a), (b) and (c)\nArticle 316(1)(a), (b) and (c)\nArticle 26a(B)(4), second subparagraph\nArticle 316(2)\nArticle 26a(B)(4), third subparagraph, first and second sentences\nArticle 317, first and second paragraphs\nArticle 26a(B)(5)\nArticle 321\nArticle 26a(B)(6)\nArticle 323\nArticle 26a(B)(7)\nArticle 322\nArticle 26a(B)(7)(a), (b) and (c)\nArticle 322(a), (b) and (c)\nArticle 26a(B)(8)\nArticle 324\nArticle 26a(B)(9)\nArticle 325\nArticle 26a(B)(10) first and second subparagraphs\nArticle 318(1), first and second subparagraphs\nArticle 26a(B)(10), third subparagraph, first and second indents\nArticle 318(2)(a) and (b)\nArticle 26a(B)(10), fourth subparagraph\nArticle 318(3)\nArticle 26a(B)(11), first subparagraph\nArticle 319\nArticle 26a(B)(11), second subparagraph, point (a)\nArticle 320(1), first subparagraph\nArticle 26a(B)(11), second subparagraph, points (b) and (c)\nArticle 320(1), second subparagraph\nArticle 26a(B)(11), third subparagraph\nArticle 320(2)\nArticle 26a(C)(1), introductory sentence\nArticle 333(1)\nArticle 334\nArticle 26a(C)(1), first to fourth indents\nArticle 334(a) to (d)\nArticle 26a(C)(2), first and second indents\nArticle 336(a) and (b)\nArticle 26a(C)(3)\nArticle 337\nArticle 26a(C)(4), first subparagraph, first, second and third indents\nArticle 339, first paragraph, points (a), (b) and (c)\nArticle 26a(C)(4), second subparagraph\nArticle 339, second paragraph\nArticle 26a(C)(5), first and second subparagraphs\nArticle 340(1), first and second subparagraphs\nArticle 26a(C)(5), third subparagraph\nArticle 340(2)\nArticle 26a(C)(6), first subparagraph, first and second indents\nArticle 338, first paragraph, points (a) and (b)\nArticle 26a(C)(6), second subparagraph\nArticle 338, second paragraph\nArticle 26a(C)(7)\nArticle 335\nArticle 26a(D), introductory sentence\n—\nArticle 26a(D)(a)\nArticle 313(2)\nArticle 333(2)\nArticle 26a(D)(b)\nArticle 4(a) and (c)\nArticle 26a(D)(c)\nArticle 35\nArticle 139(3), first subparagraph\nArticle 26b(A), first subparagraph, point (i), first sentence\nArticle 344(1), point (1)\nArticle 26b(A), first subparagraph, point (i), second sentence\nArticle 344(2)\nArticle 26b(A), first subparagraph, point (ii), first to fourth indents\nArticle 344(1), point (2)\nArticle 26b(A), second subparagraph\nArticle 344(3)\nArticle 26b(A), third subparagraph\nArticle 345\nArticle 26b(B), first subparagraph\nArticle 346\nArticle 26b(B), second subparagraph\nArticle 347\nArticle 26b(C), first subparagraph\nArticle 348\nArticle 26b(C), second subparagraph, first and second sentences\nArticle 349(1) and (2)\nArticle 26b(C), third subparagraph\nArticle 350\nArticle 26b(C), fourth subparagraph\nArticle 351\nArticle 26b(D)(1)(a), (b) and (c)\nArticle 354(a), (b) and (c)\nArticle 26b(D)(2)\nArticle 355\nArticle 26b(E), first and second subparagraphs\nArticle 356(1), first and second subparagraphs\nArticle 26b(E), third and fourth subparagraphs\nArticle 356(2) and (3)\nArticle 26b(F), first sentence\nArticle 198(2) and (3)\nArticle 26b(F), second sentence\nArticles 208 and 255\nArticle 26b(G)(1), first subparagraph\nArticle 352\nArticle 26b(G)(1), second subparagraph\n—\nArticle 26b(G)(2)(a)\nArticle 353\nArticle 26b(G)(2)(b), first and second sentences\nArticle 198(1) and (3)\nArticle 26c(A)(a) to (e)\nArticle 358, points (1) to (5)\nArticle 26c(B)(1)\nArticle 359\nArticle 26c(B)(2), first subparagraph\nArticle 360\nArticle 26c(B)(2), second subparagraph, first part of the first sentence\nArticle 361(1)\nArticle 26c(B)(2), second subparagraph, second part of the first sentence\nArticle 361(1)(a) to (e)\nArticle 26c(B)(2), second subparagraph, second sentence\nArticle 361(2)\nArticle 26c(B)(3), first and second subparagraphs\nArticle 362\nArticle 26c(B)(4)(a) to (d)\nArticle 363(a) to (d)\nArticle 26c(B)(5), first subparagraph\nArticle 364\nArticle 26c(B)(5), second subparagraph\nArticle 365\nArticle 26c(B)(6), first sentence\nArticle 366(1), first subparagraph\nArticle 26c(B)(6), second and third sentences\nArticle 366(1), second subparagraph\nArticle 26c(B)(6), fourth sentence\nArticle 366(2)\nArticle 26c(B)(7), first sentence\nArticle 367, first paragraph\nArticle 26c(B)(7), second and third sentences\nArticle 367, second paragraph\nArticle 26c(B)(8)\nArticle 368\nArticle 26c(B)(9), first sentence\nArticle 369(1)\nArticle 26c(B)(9), second and third sentences\nArticle 369(2), first and second subparagraphs\nArticle 26c(B)(10)\nArticle 204(1), third subparagraph\nArticle 27(1) first and second sentences\nArticle 395(1) first and second subparagraphs\nArticle 27(2), first and second sentences\nArticle 395(2), first subparagraphs\nArticle 27(2), third sentence\nArticle 395(2), second subparagraph\nArticle 27(3) and (4)\nArticle 395(3) and (4)\nArticle 27(5)\nArticle 394\nArticle 28(1) and (1a)\n—\nArticle 28(2), introductory sentence\nArticle 109\nArticle 28(2)(a), first subparagraph\nArticle 110, first and second paragraphs\nArticle 28(2)(a), second subparagraph\n—\nArticle 28(2)(a), third subparagraph, first sentence\nArticle 112, first paragraph\nArticle 28(2)(a), third subparagraph, second and third sentences\nArticle 112, second paragraph\nArticle 28(2)(b)\nArticle 113\nArticle 28(2)(c), first and second sentences\nArticle 114(1), first and second subparagraphs\nArticle 28(2)(c), third sentence\nArticle 114(2)\nArticle 28(2)(d)\nArticle 115\nArticle 28(2)(e), first and second subparagraphs\nArticle 118, first and second paragraphs\nArticle 28(2)(f)\nArticle 120\nArticle 28(2)(g)\n—\nArticle 28(2)(h), first and second subparagraphs\nArticle 121, first and second paragraphs\nArticle 28(2)(i)\nArticle 122\nArticle 28(2)(j)\nArticle 117(2)\nArticle 28(2)(k)\nArticle 116\nArticle 28(3)(a)\nArticle 370\nArticle 28(3)(b)\nArticle 371\nArticle 28(3)(c)\nArticle 391\nArticle 28(3)(d)\nArticle 372\nArticle 28(3)(e)\nArticle 373\nArticle 28(3)(f)\nArticle 392\nArticle 28(3)(g)\nArticle 374\nArticle 28(3a)\nArticle 376\nArticle 28(4) and (5)\nArticle 393(1) and (2)\nArticle 28(6), first subparagraph, first sentence\nArticle 106, first and second paragraphs\nArticle 28(6), first subparagraph, second sentence\nArticle 106, third paragraph\nArticle 28(6), second subparagraph, points (a), (b) and (c),\nArticle 107, first paragraph, points (a), (b) and (c)\nArticle 28(6), second subparagraph, point (d)\nArticle 107, second paragraph\nArticle 28(6), third subparagraph\nArticle 107, second paragraph\nArticle 28(6), fourth subparagraph, points (a), (b) and (c)\nArticle 108(a), (b) and (c)\nArticle 28(6), fifth and sixth subparagraphs\n—\nArticle 28a(1), introductory sentence\nArticle 2(1)\nArticle 28a(1)(a), first subparagraph\nArticle 2(1)(b)(i)\nArticle 28a(1)(a), second subparagraph\nArticle 3(1)\nArticle 28a(1)(a), third subparagraph\nArticle 3(3)\nArticle 28a(1)(b)\nArticle 2(1)(b)(ii)\nArticle 28a(1)(c)\nArticle 2(1)(b)(iii)\nArticle 28a(1a)(a)\nArticle 3(1)(a)\nArticle 28a(1a)(b), first subparagraph, first indent\nArticle 3(1)(b)\nArticle 28a(1a)(b), first subparagraph, second and third indents\nArticle 3(2), first subparagraph, points (a) and (b)\nArticle 28a(1a)(b), second subparagraph\nArticle 3(2), second subparagraph\nArticle 28a(2), introductory sentence\n—\nArticle 28a(2)(a)\nArticle 2(2), point (a) (i), (ii), and (iii)\nArticle 28a(2)(b), first subparagraph\nArticle 2(2), point (b)\nArticle 28a(2)(b), first subparagraph, first and second indents\nArticle 2(2), point (b) (i), (ii), and (iii)\nArticle 28a(2)(b), second subparagraph\nArticle 2(2), point (c)\nArticle 28a(3), first and second subparagraphs\nArticle 20, first and second paragraphs\nArticle 28a(4), first subparagraph\nArticle 9(2)\nArticle 28a(4), second subparagraph, first indent\nArticle 172(1), second subparagraph\nArticle 28a(4), second subparagraph, second indent\nArticle 172(1), first subparagraph\nArticle 28a(4), third subparagraph\nArticle 172(2)\nArticle 28a(5)(b), first subparagraph\nArticle 17(1), first subparagraph\nArticle 28a(5)(b), second subparagraph,\nArticle 17(1), second subparagraph and (2), introductory sentence\nArticle 28a(5)(b), second subparagraph, first indent\nArticle 17(2)(a) and (b)\nArticle 28a(5)(b), second subparagraph, second indent\nArticle 17(2)(c)\nArticle 28a(5)(b), second subparagraph, third indent\nArticle 17(2)(e)\nArticle 28a(5)(b), second subparagraph, fifth, sixth and seventh indents\nArticle 17(2)(f), (g) and (h)\nArticle 28a(5)(b), second subparagraph, eighth indent\nArticle 17(2)(d)\nArticle 28a(5)(b), third subparagraph\nArticle 17(3)\nArticle 28a(6), first subparagraph\nArticle 21\nArticle 28a(6), second subparagraph\nArticle 22\nArticle 28a(7)\nArticle 23\nArticle 28b(A)(1)\nArticle 40\nArticle 28b(A)(2), first and second subparagraphs\nArticle 41, first and second paragraphs\nArticle 28b(A)(2), third subparagraph, first and second indents\nArticle 42(a) and (b)\nArticle 28b(B)(1), first subparagraph, first and second indents\nArticle 33(1)(a) and (b)\nArticle 28b(B)(1), second subparagraph\nArticle 33(2)\nArticle 28b(B)(2), first subparagraph\nArticle 34(1)(a)\nArticle 28b(B)(2), first subparagraph, first and second indents\nArticle 34(1)(b) and (c)\nArticle 28b(B)(2), second subparagraph, first and second sentences\nArticle 34(2), first and second subparagraphs\nArticle 28b(B)(2), third subparagraph, first sentence\nArticle 34(3)\nArticle 28b(B)(2), third subparagraph, second and third sentences\n—\nArticle 28b(B)(3), first and second subparagraphs\nArticle 34(4), first and second subparagraphs\nArticle 28b(C)(1), first indent, first subparagraph\nArticle 48, first paragraph\nArticle 28b(C)(1), first indent, second subparagraph\nArticle 49\nArticle 28b(C)(1), second and third indents\nArticle 48, second and third paragraphs\nArticle 28b(C)(2) and (3)\nArticle 47, first and second paragraphs\nArticle 28b(C)(4)\nArticle 51\nArticle 28b(D)\nArticle 53\nArticle 28b(E)(1), first and second subparagraphs\nArticle 50, first and second paragraphs\nArticle 28b(E)(2), first and second subparagraphs\nArticle 54, first and second paragraphs\nArticle 28b(E)(3), first and second subparagraphs\nArticle 44, first and second paragraphs\nArticle 28b(F), first and second paragraphs\nArticle 55, first and second paragraphs\nArticle 28c(A), introductory sentence\nArticle 131\nArticle 28c(A)(a), first subparagraph\nArticle 138(1)\nArticle 28c(A)(a), second subparagraph\nArticle 139(1), first and second subparagraphs\nArticle 28c(A)(b)\nArticle 138(2)(a)\nArticle 28c(A)(c), first subparagraph\nArticle 138(2)(b)\nArticle 28c(A)(c), second subparagraph\nArticle 139(2)\nArticle 28c(A)(d)\nArticle 138(2)(c)\nArticle 28c(B), introductory sentence\nArticles 131\nArticle 28c(B)(a), (b) and (c)\nArticle 140(a), (b) and (c)\nArticle 28c(C)\nArticle 142\nArticle 28c(D), first subparagraph\nArticle 143(d)\nArticle 28c(D), second subparagraph\nArticle 131\nArticle 28c(E), point (1), first indent, replacing Article 16(1)\n—\nparagraph 1, first subparagraph\nArticle 155\n—\nparagraph 1, first subparagraph, point (A)\nArticle 157(1)(a)\n—\nparagraph 1, first subparagraph, point (B), first subparagraph, points (a), (b) and (c)\nArticle 156(1)(a), (b) and (c)\n—\nparagraph 1, first subparagraph, point (B), first subparagraph, point (d), first and second indents\nArticle 156(1)(d) and (e)\n—\nparagraph 1, first subparagraph, point (B), first subparagraph, point (e), first subparagraph\nArticle 157(1)(b)\n—\nparagraph 1, first subparagraph, point (B), first subparagraph, point (e), second subparagraph, first indent\nArticle 154\n—\nparagraph 1, first subparagraph, point (B), first subparagraph, point (e), second subparagraph, second indent, first sentence\nArticle 154\n—\nparagraph 1, first subparagraph, point (B), first subparagraph, point (e), second subparagraph, second indent, second sentence\nArticle 157(2)\n—\nparagraph 1, first subparagraph, point (B), first subparagraph, point (e), third subparagraph, first indent\n—\n—\nparagraph 1, first subparagraph, point (B), first subparagraph, point (e), third subparagraph, second, third and fourth indents\nArticle 158(1)(a), (b) and (c)\n—\nparagraph 1, first subparagraph, point (B), second subparagraph\nArticle 156(2)\n—\nparagraph 1, first subparagraph, point (C)\nArticle 159\n—\nparagraph 1, first subparagraph, point (D), first subparagraph, points (a) and (b)\nArticle 160(1)(a) and (b)\n—\nparagraph 1, first subparagraph, point (D), second subparagraph\nArticles 160(2)\n—\nparagraph 1, first subparagraph, point (E), first and second indents\nArticle 161(a) and (b)\n—\nparagraph 1, second subparagraph\nArticle 202\n—\nparagraph 1, third subparagraph\nArticle 163\nArticle 28c(E), point (1), second indent, inserting paragraph 1a into Article 16\n—\nparagraph 1a\nArticle 162\nArticle 28c(E), point (2), first indent, amending Article 16(2)\n—\nparagraph 2, first subparagraph\nArticle 164(1)\nArticle 28c(E), point (2), second indent, inserting the second and third subparagraphs into Article 16(2)\n—\nparagraph 2, second subparagraph\nArticle 164(2)\n—\nparagraph 2, third subparagraph\nArticle 165\nArticle 28c(E), point (3), first to fifth indents\nArticle 141(a) to (e)\nArticle 28d(1), first and second sentences\nArticle 68, first and second paragraphs\nArticle 28d(2) and (3)\nArticle 69(1) and (2)\nArticle 28d(4), first and second subparagraphs\nArticle 67(1) and (2)\nArticle 28e(1), first subparagraph\nArticle 83\nArticle 28e(1), second subparagraph, first and second sentences\nArticle 84(1) and (2)\nArticle 28e(2)\nArticle 76\nArticle 28e(3)\nArticle 93, second paragraph, point (b)\nArticle 28e(4)\nArticle 94(1)\nArticle 28f, point (1) replacing Article 17(2), (3) and (4)\n—\nparagraph 2(a)\nArticle 168(a)\n—\nparagraph 2(b)\nArticle 168(e)\n—\nparagraph 2(c)\nArticle 168(b) and (d)\n—\nparagraph 2(d)\nArticle 168(c)\n—\nparagraph 3(a), (b) and (c)\nArticle 169(a), (b) and (c)\nArticle 170(a) and (b)\n—\nparagraph 4, first subparagraph, first indent\nArticle 171(1), first subparagraph\n—\nparagraph 4, first subparagraph, second indent\nArticle 171(2), first subparagraph\n—\nparagraph 4, second subparagraph, point (a)\nArticle 171(1), second subparagraph\n—\nparagraph 4, second subparagraph, point (b)\nArticle 171(2), second subparagraph\n—\nparagraph 4, second subparagraph, point (c)\nArticle 171(3)\nArticle 28f, point (2) replacing Article 18(1)\n—\nparagraph 1(a)\nArticle 178(a)\n—\nparagraph 1(b)\nArticle 178(e)\n—\nparagraph 1(c)\nArticle 178(b) and (d)\n—\nparagraph 1(d)\nArticle 178(f)\n—\nparagraph 1(e)\nArticle 178(c)\nArticle 28f, point (3) inserting paragraph 3a into Article 18\n—\nparagraph 3a, first part of the sentence\nArticle 181\n—\nparagraph 3a, second part of the sentence\nArticle 182\nArticle 28g replacing Article 21\n—\nparagraph 1(a), first subparagraph\nArticle 193\n—\nparagraph 1(a), second subparagraph\nArticle 194(1) and (2)\n—\nparagraph 1(b)\nArticle 196\n—\nparagraph 1(c), first subparagraph, first, second and third indents\nArticle 197(1)(a), (b) and (c)\n—\nparagraph 1(c), second subparagraph\nArticle 197(2)\n—\nparagraph 1(d)\nArticle 203\n—\nparagraph 1(e)\nArticle 200\n—\nparagraph 1(f)\nArticle 195\n—\nparagraph 2\n—\n—\nparagraph 2(a), first sentence\nArticle 204(1), first subparagraph\n—\nparagraph 2(a), second sentence\nArticle 204(2)\n—\nparagraph 2(b)\nArticle 204(1), second subparagraph\n—\nparagraph 2(c), first subparagraph\nArticle 199(1)(a) to (g)\n—\nparagraph 2(c), second, third and fourth subparagraphs\nArticle 199(2), (3) and (4)\n—\nparagraph 3\nArticle 205\n—\nparagraph 4\nArticle 201\nArticle 28h replacing Article 22\n—\nparagraph 1(a), first and second sentences\nArticle 213(1), first and second subparagraphs\n—\nparagraph 1(b)\nArticle 213(2)\n—\nparagraph 1(c), first indent, first sentence\nArticle 214(1)(a)\n—\nparagraph 1(c), first indent, second sentence\nArticle 214(2)\n—\nparagraph 1(c), second and third indents\nArticle 214(1)(b) and (c)\n—\nparagraph 1(d), first and second sentences\nArticle 215, first and second paragraphs\n—\nparagraph 1(e)\nArticle 216\n—\nparagraph 2(a)\nArticle 242\n—\nparagraph 2(b), first and second subparagraphs\nArticle 243(1) and (2)\n—\nparagraph 3(a), first subparagraph, first sentence\nArticle 220, point (1)\n—\nparagraph 3(a), first subparagraph, second sentence\nArticle 220, points (2) and (3)\n—\nparagraph 3(a), second subparagraph\nArticle 220, points (4) and (5)\n—\nparagraph 3(a), third subparagraph, first and second sentences\nArticle 221(1), first and second subparagraphs\n—\nparagraph 3(a), fourth subparagraph\nArticle 221(2)\n—\nparagraph 3(a), fifth subparagraph, first sentence\nArticle 219\n—\nparagraph 3(a), fifth subparagraph, second sentence\nArticle 228\n—\nparagraph 3(a), sixth subparagraph\nArticle 222\n—\nparagraph 3(a), seventh subparagraph\nArticle 223\n—\nparagraph 3(a), eighth subparagraph, first and second sentences\nArticle 224(1) and (2)\n—\nparagraph 3(a), ninth subparagraph, first and second sentences\nArticle 224(3), first subparagraph\n—\nparagraph 3(a), ninth subparagraph, third sentence\nArticle 224(3), second subparagraph\n—\nparagraph 3(a), tenth subparagraph\nArticle 225\n—\nparagraph 3(b), first subparagraph, first to twelfth indents\nArticle 226, points (1) to (12)\n—\nparagraph 3(b), first subparagraph, thirteenth indent\nArticle 226, points (13) and (14)\n—\nparagraph 3(b), first subparagraph, fourteenth indent\nArticle 226, point (15)\n—\nparagraph 3(b), second subparagraph\nArticle 227\n—\nparagraph 3(b), third subparagraph\nArticle 229\n—\nparagraph 3(b), fourth subparagraph\nArticle 230\n—\nparagraph 3(b), fifth subparagraph\nArticle 231\n—\nparagraph 3(c), first subparagraph\nArticle 232\n—\nparagraph 3(c), second subparagraph, introductory sentence\nArticle 233(1), first subparagraph\n—\nparagraph 3(c), second subparagraph, first indent, first sentence\nArticle 233(1), first subparagraph, point (a)\n—\nparagraph 3(c), second subparagraph, first indent, second sentence\nArticle 233(2)\n—\nparagraph 3(c), second subparagraph, second indent, first sentence\nArticle 233(1), first subparagraph, point (b)\n—\nparagraph 3(c), second subparagraph, second indent, second sentence\nArticle 233(3)\n—\nparagraph 3(c), third subparagraph, first sentence\nArticle 233(1), second subparagraph\n—\nparagraph 3(c), third subparagraph, second sentence\nArticle 237\n—\nparagraph 3(c), fourth subparagraph, first and second sentences\nArticle 234\n—\nparagraph 3(c), fifth subparagraph\nArticle 235\n—\nparagraph 3(c), sixth subparagraph\nArticle 236\n—\nparagraph 3(d), first subparagraph\nArticle 244\n—\nparagraph 3(d), second subparagraph, first sentence\nArticle 245(1)\n—\nparagraph 3(d), second subparagraph, second and third sentences\nArticle 245(2), first and second subparagraphs\n—\nparagraph 3(d), third subparagraph, first and second sentences\nArticle 246, first and second paragraphs\n—\nparagraph 3(d), fourth, fifth and sixth subparagraphs\nArticle 247(1), (2) and (3)\n—\nparagraph 3(d), seventh subparagraph\nArticle 248\n—\nparagraph 3(e), first subparagraph\nArticles 217 and 241\n—\nparagraph 3(e), second subparagraph\nArticle 218\n—\nparagraph 4(a), first and second sentences\nArticle 252(1)\n—\nparagraph 4(a), third and fourth sentences\nArticle 252(2), first and second subparagraphs\n—\nparagraph 4(a), fifth sentence\nArticle 250(2)\n—\nparagraph 4(b)\nArticle 250(1)\n—\nparagraph 4(c), first indent, first and second subparagraphs\nArticle 251(a) and (b)\n—\nparagraph 4(c), second indent, first subparagraph\nArticle 251(c)\n—\nparagraph 4(c), second indent, second subparagraph\nArticle 251(d) and (e)\n—\nparagraph 5\nArticle 206\n—\nparagraph 6(a), first and second sentences\nArticle 261(1)\n—\nparagraph 6(a), third sentence\nArticle 261(2)\n—\nparagraph 6(b), first subparagraph\nArticle 262\n—\nparagraph 6(b), second subparagraph, first sentence\nArticle 263(1), first subparagraph\n—\nparagraph 6(b), second subparagraph, second sentence\nArticle 263(2)\n—\nparagraph 6(b), third subparagraph, first and second indents\nArticle 264(1)(a) and (b)\n—\nparagraph 6(b), third subparagraph, third indent, first sentence\nArticle 264(1)(d)\n—\nparagraph 6(b), third subparagraph, third indent, second sentence\nArticle 264(2), first subparagraph\n—\nparagraph 6(b), fourth subparagraph, first indent\nArticle 264(1)(c) and (e)\n—\nparagraph 6(b), fourth subparagraph, second indent, first sentence\nArticle 264(1)(f)\n—\nparagraph 6(b), fourth subparagraph, second indent, second sentence\nArticle 264(2), second subparagraph\n—\nparagraph 6(b), fifth subparagraph, first and second indents\nArticle 265(1)(a) and (b)\n—\nparagraph 6(b), fifth subparagraph, third indent, first sentence\nArticle 265(1)(c)\n—\nparagraph 6(b), fifth subparagraph, third indent, second sentence\nArticle 265(2)\n—\nparagraph 6(c), first indent\nArticle 263(1), second subparagraph\n—\nparagraph 6(c), second indent\nArticle 266\n—\nparagraph 6(d)\nArticle 254\n—\nparagraph 6(e), first subparagraph\nArticle 268\n—\nparagraph 6(e), second subparagraph\nArticle 259\n—\nparagraph 7, first part of the sentence\nArticle 207, first paragraph\nArticle 256\nArticle 267\n—\nparagraph 7, second part of the sentence\nArticle 207, second paragraph\n—\nparagraph 8, first and second subparagraphs\nArticle 273, first and second paragraphs\n—\nparagraph 9(a), first subparagraph, first indent\nArticle 272(1), first subparagraph, point (c)\n—\nparagraph 9(a), first subparagraph, second indent\nArticle 272(1), first subparagraph, points (a) and (d)\n—\nparagraph 9(a), first subparagraph, third indent\nArticle 272(1), first subparagraph, point (b)\n—\nparagraph 9(a), second subparagraph\nArticle 272(1), second subparagraph\n—\nparagraph 9(b)\nArticle 272(3)\n—\nparagraph 9(c)\nArticle 212\n—\nparagraph 9(d), first subparagraph, first and second indents\nArticle 238(1)(a) and (b)\n—\nparagraph 9(d), second subparagraph, first to fourth indents\nArticle 238(2)(a) to (d)\n—\nparagraph 9(d), third subparagraph\nArticle 238(3)\n—\nparagraph 9(e), first subparagraph\nArticle 239\n—\nparagraph 9(e), second subparagraph, first and second indents\nArticle 240, points (1) and (2)\n—\nparagraph 10\nArticles 209 and 257\n—\nparagraph 11\nArticles 210 and 258\n—\nparagraph 12, introductory sentence\nArticle 269\n—\nparagraph 12(a), first, second and third indents\nArticle 270(a), (b) and (c)\n—\nparagraph 12(b), first second and third indents\nArticle 271(a), (b) and (c)\nArticle 28i inserting a third subparagraph into Article 24(3)\n—\nparagraph 3, third subparagraph\nArticle 283(1)(b) and (c)\nArticle 28j, point (1) inserting a second subparagraph into Article 25(4)\n—\nparagraph 4, second subparagraph\nArticle 272(2)\nArticle 28j, point (2) replacing Article 25(5) and (6)\n—\nparagraph 5, first subparagraph, points (a), (b) and (c)\nArticle 300, points (1), (2) and (3)\n—\nparagraph 5, second subparagraph\nArticle 302\n—\nparagraph 6(a), first subparagraph, first sentence\nArticle 301(1)\n—\nparagraph 6(a), first subparagraph, second sentence\nArticle 303(1)\n—\nparagraph 6(a), second subparagraph, first, second and third indents\nArticle 303(2)(a), (b) and (c)\n—\nparagraph 6(a), third subparagraph\nArticle 303(3)\n—\nparagraph 6(b)\nArticle 301(1)\nArticle 28j, point (3) inserting a second subparagraph into Article 25(9)\n—\nparagraph 9, second subparagraph\nArticle 305\nArticle 28k, point (1), first subparagraph\n—\nArticle 28k, point (1), second subparagraph, point (a)\nArticle 158(3)\nArticle 28k, point (1), second subparagraph, points (b) and (c)\n—\nArticle 28k, points (2), (3) and (4)\n—\nArticle 28k, point (5)\nArticle 158(2)\nArticle 28l, first paragraph\n—\nArticle 28l, second and third paragraphs\nArticle 402(1) and (2)\nArticle 28l, fourth paragraph\n—\nArticle 28m\nArticle 399, first paragraph\nArticle 28n\n—\nArticle 28o(1), introductory sentence\nArticle 326, first paragraph\nArticle 28o(1)(a), first sentence\nArticle 327(1) and (3)\nArticle 28o(1)(a), second sentence\nArticle 327(2)\nArticle 28o(1)(b)\nArticle 328\nArticle 28o(1)(c), first second and third indents\nArticle 329(a), (b) and (c)\nArticle 28o(1)(d), first and second subparagraphs\nArticle 330, first and second paragraphs\nArticle 28o(1)(e)\nArticle 332\nArticle 28o(1)(f)\nArticle 331\nArticle 28o(1)(g)\nArticle 4(b)\nArticle 28o(1)(h)\nArticle 35\nArticle 139(3), second subparagraph\nArticle 28o(2)\nArticle 326, second paragraph\nArticle 28o(3)\nArticle 341\nArticle 28o(4)\n—\nArticle 28p(1), first, second and third indents\nArticle 405, points (1), (2) and (3)\nArticle 28p(2)\nArticle 406\nArticle 28p(3), first subparagraph, first and second indents\nArticle 407(a) and (b)\nArticle 28p(3), second subparagraph\n—\nArticle 28p(4)(a) to (d)\nArticle 408(1)(a) to (d)\nArticle 28p(5), first and second indents\nArticle 408(2)(a) and (b)\nArticle 28p(6)\nArticle 409\nArticle 28p(7), first subparagraph, points (a), (b) and (c)\nArticle 410(1)(a), (b) and (c)\nArticle 28p(7), second subparagraph, first indent\n—\nArticle 28p(7), second subparagraph, second and third indents\nArticle 410(2)(a) and (b)\nArticle 29(1) to (4)\nArticle 398(1) to (4)\nArticle 29a\nArticle 397\nArticle 30(1)\nArticle 396(1)\nArticle 30(2), first and second sentences\nArticle 396(2), first subparagraph\nArticle 30(2), third sentence\nArticle 396(2), second subparagraph\nArticle 30(3) and (4)\nArticle 396(3) and (4)\nArticle 31(1)\n—\nArticle 31(2)\nArticle 400\nArticle 33(1)\nArticle 401\nArticle 33(2)\nArticle 2(3)\nArticle 33a(1), introductory sentence\nArticle 274\nArticle 33a(1)(a)\nArticle 275\nArticle 33a(1)(b)\nArticle 276\nArticle 33a(1)(c)\nArticle 277\nArticle 33a(2), introductory sentence\nArticle 278\nArticle 33a(2)(a)\nArticle 279\nArticle 33a(2)(b)\nArticle 280\nArticle 34\nArticle 404\nArticle 35\nArticle 403\nArticles 36 and 37\n—\nArticle 38\nArticle 414\nAnnex A(I)(1) and (2)\nAnnex VII, point (1)(a) and (b)\nAnnex A(I)(3)\nAnnex VII, points (1)(c) and (d)\nAnnex A(II)(1) to (6)\nAnnex VII, points (2)(a) to (f)\nAnnex A(III) and (IV)\nAnnex VII, points (3) and (4)\nAnnex A(IV)(1) to (4)\nAnnex VII, points (4)(a) to (d)\nAnnex A(V)\nArticle 295(2)\nAnnex B, introductory sentence\nArticle 295(1), point (5)\nAnnex B, first to ninth indents\nAnnex VIII, points (1) to (9)\nAnnex C\n—\nAnnex D(1) to (13)\nAnnex I, points (1) to (13)\nAnnex E(2)\nAnnex X, Part A, point (1)\nAnnex E(7)\nAnnex X, Part A, point (2)\nAnnex E(11)\nAnnex X, Part A, point (3)\nAnnex E(15)\nAnnex X, Part A, point (4)\nAnnex F(1)\nAnnex X, Part B, point (1)\nAnnex F(2)\nAnnex X, Part B, points (2)(a) to (j)\nAnnex F(5) to (8)\nAnnex X, Part B, points (3) to (6)\nAnnex F(10)\nAnnex X, Part B, point (7)\nAnnex F(12)\nAnnex X, Part B, point (8)\nAnnex F(16)\nAnnex X, Part B, point (9)\nAnnex F(17), first and second subparagraphs\nAnnex X, Part B, point (10)\nAnnex F(23)\nAnnex X, Part B, point (11)\nAnnex F(25)\nAnnex X, Part B, point (12)\nAnnex F(27)\nAnnex X, Part B, point (13)\nAnnex G(1) and (2)\nArticle 391\nAnnex H, first paragraph\nArticle 98(3)\nAnnex H, second paragraph, introductory sentence\n—\nAnnex H, second paragraph, points (1) to (6)\nAnnex III, points (1) to (6)\nAnnex H, second paragraph, point (7), first and second subparagraphs\nAnnex III, points (7) and (8)\nAnnex H, second paragraph, points (8) to (17)\nAnnex III, points (9) to (18)\nAnnex I, introductory sentence\n—\nAnnex I(a), first to seventh indents\nAnnex IX, Part A, points (1) to (7)\nAnnex I(b), first and second indents\nAnnex IX, Part B, points (1) and (2)\nAnnex I(c)\nAnnex IX, Part C\nAnnex J, introductory sentence\nAnnex V, introductory sentence\nAnnex J\nAnnex V, points (1) to (25)\nAnnex K(1), first, second and third indents\nAnnex IV, points (1)(a), (b) and (c)\nAnnex K(2) to (5)\nAnnex IV, points (2) to (5)\nAnnex L, first paragraph, points (1) to (5)\nAnnex II, points (1) to (5)\nAnnex L, second paragraph\nArticle 56(2)\nAnnex M, points (a) to (f)\nAnnex VI, points (1) to (6)\nArticle 1, point (1), second subparagraph, of Directive 89/465/EEC\nArticle 133, second paragraph\nArticle 2 of Directive 94/5/EC\nArticle 342\nArticle 3, first and second sentences, of Directive 94/5/EC\nArticle 343, first and second paragraphs\nArticle 4 of Directive 2002/38/EC\nArticle 56(3)\nArticle 57(2)\nArticle 357\nArticle 5 of Directive 2002/38/EC\n—\nAnnex VIII(II), point (2)(a) of the Act of Accession of Greece\nArticle 287, point (1)\nAnnex VIII(II), point (2)(b) of the Act of Accession of Greece\nArticle 375\nAnnex XXXII(IV), point (3)(a), first indent and second indent, first sentence, of the Act of Accession of Spain and Portugal\nArticle 287, points (2) and (3)\nAnnex XXXII(IV), point (3)(b), first subparagraph, of the Act of Accession of Spain and Portugal\nArticle 377\nAnnex XV(IX), point (2)(b), first subparagraph, of the Act of Accession of Austria, Finland and Sweden\nArticle 104\nAnnex XV(IX), point (2)(c), first subparagraph, of the Act of Accession of Austria, Finland and Sweden\nArticle 287, point (4)\nAnnex XV(IX), point (2)(f), first subparagraph, of the Act of Accession of Austria, Finland and Sweden\nArticle 117(1)\nAnnex XV(IX), point (2)(g), first subparagraph, of the Act of Accession of Austria, Finland and Sweden\nArticle 119\nAnnex XV(IX), point (2)(h), first subparagraph, first and second indents, of the Act of Accession of Austria, Finland and Sweden\nArticle 378(1)\nAnnex XV(IX), point (2)(i), first subparagraph, first indent, of the Act of Accession of Austria, Finland and Sweden\n—\nAnnex XV(IX), point (2)(i), first subparagraph, second and third indents, of the Act of Accession of Austria, Finland and Sweden\nArticle 378(2)(a) and (b)\nAnnex XV(IX), point (2)(j) of the Act of Accession of Austria, Finland and Sweden\nArticle 287, point (5)\nAnnex XV(IX), point (2)(l), first subparagraph, of the Act of Accession of Austria, Finland and Sweden\nArticle 111(a)\nAnnex XV(IX), point (2)(m), first subparagraph, of the Act of Accession of Austria, Finland and Sweden\nArticle 379(1)\nAnnex XV(IX), point (2)(n), first subparagraph, first and second indents, of the Act of Accession of Austria, Finland and Sweden\nArticle 379(2)\nAnnex XV(IX), point (2)(x), first indent, of the Act of Accession of Austria, Finland and Sweden\nArticle 253\nAnnex XV(IX), point (2)(x), second indent, of the Act of Accession of Austria, Finland and Sweden\nArticle 287, point (6)\nAnnex XV(IX), point (2)(z), first subparagraph, of the Act of Accession of Austria, Finland and Sweden\nArticle 111(b)\nAnnex XV(IX), point (2)(aa), first subparagraph, first and second indents, of the Act of Accession of Austria, Finland and Sweden\nArticle 380\nProtocol No 2 of the Act of Accession of Austria, Finland and Sweden concerning the Åland Islands\nArticle 6(1)(d)\nAnnex V(5), point (1)(a) of the 2003 Act of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland Slovenia and Slovakia\nArticle 123\nAnnex V(5), point (1)(b) of the 2003 Act of Accession\nArticle 381\nAnnex VI(7), point (1)(a) of the 2003 Act of Accession\nArticle 124\nAnnex VI(7), point (1)(b) of the 2003 Act of Accession\nArticle 382\nAnnex VII(7), point (1), first and second subparagraphs, of the 2003 Act of Accession\nArticle 125(1) and (2)\nAnnex VII(7), point (1), third subparagraph, of the 2003 Act of Accession\n—\nAnnex VII(7), point (1), fourth subparagraph, of the 2003 Act of Accession\nArticle 383(a)\nAnnex VII(7), point (1), fifth subparagraph, of the 2003 Act of Accession\n—\nAnnex VII(7), point (1), sixth subparagraph, of the 2003 Act of Accession\nArticle 383(b)\nAnnex VIII(7), point (1)(a) of the 2003 Act of Accession\n—\nAnnex VIII(7), point (1)(b), second subparagraph, of the 2003 Act of Accession\nArticle 384(a)\nAnnex VIII(7), point (1)(b), third subparagraph, of the 2003 Act of Accession\nArticle 384(b)\nAnnex IX(8), point (1) of the 2003 Act of Accession\nArticle 385\nAnnex X(7), point (1)(a)(i) and (ii) of the 2003 Act of Accession\nArticle 126(a) and (b)\nAnnex X(7), point (1)(c) of the 2003 Act of Accession\nArticle 386\nAnnex XI(7), point (1) of the 2003 Act of Accession\nArticle 127\nAnnex XI(7), point (2)(a) of the 2003 Act of Accession\nArticle 387(c)\nAnnex XI(7), point (2)(b) of the 2003 Act of Accession\nArticle 387(a)\nAnnex XI(7), point (2)(c) of the 2003 Act of Accession\nArticle 387(b)\nAnnex XII(9), point (1)(a) of the 2003 Act of Accession\nArticle 128(1) and (2)\nAnnex XII(9), point (1)(b) of the 2003 Act of Accession\nArticle 128(3), (4) and (5)\nAnnex XII(9), point (2) of the 2003 Act of Accession\nArticle 388\nAnnex XIII(9), point (1)(a) of the 2003 Act of Accession\nArticle 129(1) and (2)\nAnnex XIII(9), point (1)(b) of the 2003 Act of Accession\nArticle 389\nAnnex XIV(7), first subparagraph, of the 2003 Act of Accession\nArticle 130(a) and (b)\nAnnex XIV(7), second subparagraph, of the 2003 Act of Accession\n—\nAnnex XIV(7), third subparagraph, of the 2003 Act of Accession\nArticle 390",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "X",
      "label": "X1",
      "text": "Substituted by Corrigendum to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (Official Journal of the European Union L 347, 11 December 2006)."
    },
    {
      "type": "X",
      "label": "X2",
      "text": "Inserted by Corrigendum to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (Official Journal of the European Union L 347, 11 December 2006)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2006/112/annex/XII",
    "retrieved_at": "2026-11-01T15:22:31.059470+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."
}