{
  "url": "https://openlegislation.uk/eu-directive-2009-133/annex-III",
  "json_url": "https://openlegislation.uk/eu-directive-2009-133/annex-III.json",
  "legislation": "eudr/2009/133",
  "legislation_title": "Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (codified version)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2009-133",
  "path": "annex/III",
  "kind": "annex",
  "number": "III",
  "heading": null,
  "text": "Correlation Table\nDirective 90/434/EEC\nThis Directive\nArticle 1\nArticle 1\nArticle 2(a) first indent\nArticle 2(a)(i)\nArticle 2(a) second indent\nArticle 2(a)(ii)\nArticle 2(a) third indent\nArticle 2(a)(iii)\nArticle 2(b)\nArticle 2(b)\nArticle 2(b)(a)\nArticle 2(c)\nArticle 2(c)\nArticle 2(d)\nArticle 2(d)\nArticle 2(e)\nArticle 2(e)\nArticle 2(f)\nArticle 2(f)\nArticle 2(g)\nArticle 2(g)\nArticle 2(h)\nArticle 2(h)\nArticle 2(i)\nArticle 2(i)\nArticle 2(j)\nArticle 2(j)\nArticle 2(k)\nArticle 3(a)\nArticle 3(a)\nArticle 3(b)\nArticle 3(b)\nArticle 3(c), introductory phrase of the first subparagraph and second subparagraph\nArticle 3(c)\nArticle 3(c), first subparagraph, first to twenty-seventh indents\nAnnex I, Part B\nArticle 4(1) first subparagraph\nArticle 4(1)\nArticle 4(1) second subparagraph\nArticle 4(2)\nArticle 4(2)\nArticle 4(3)\nArticle 4(3)\nArticle 4(4)\nArticle 4(4)\nArticle 4(5)\nArticles 5 and 6\nArticles 5 and 6\nArticle 7(1)\nArticle 7(1)\nArticle 7(2), first subparagraph\nArticle 7(2), first subparagraph\nArticle 7(2), second subparagraph, first sentence\n—\nArticle 7(2), second subparagraph, second sentence\nArticle 7(2), second subparagraph\nArticles 8, 9 and 10\nArticles 8, 9 and 10\nArticle 10a\nArticle 11\nArticle 10b\nArticle 12\nArticle 10c\nArticle 13\nArticle 10d\nArticle 14\nArticle 11\nArticle 15\nArticle 12(1)\n—\nArticle 12(2)\n—\nArticle 12(3)\nArticle 16\n—\nArticle 17\n—\nArticle 18\nArticle 13\nArticle 19\nAnnex\nAnnex I, Part A\n—\nAnnex II\n—\nAnnex III",
  "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/2009/133/annex/III",
    "retrieved_at": "2026-11-01T15:22:05.979034+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."
}