# 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), Annex III Extent: E+W+S+N.I. Correlation Table Directive 90/434/EEC This Directive Article 1 Article 1 Article 2(a) first indent Article 2(a)(i) Article 2(a) second indent Article 2(a)(ii) Article 2(a) third indent Article 2(a)(iii) Article 2(b) Article 2(b) Article 2(b)(a) Article 2(c) Article 2(c) Article 2(d) Article 2(d) Article 2(e) Article 2(e) Article 2(f) Article 2(f) Article 2(g) Article 2(g) Article 2(h) Article 2(h) Article 2(i) Article 2(i) Article 2(j) Article 2(j) Article 2(k) Article 3(a) Article 3(a) Article 3(b) Article 3(b) Article 3(c), introductory phrase of the first subparagraph and second subparagraph Article 3(c) Article 3(c), first subparagraph, first to twenty-seventh indents Annex I, Part B Article 4(1) first subparagraph Article 4(1) Article 4(1) second subparagraph Article 4(2) Article 4(2) Article 4(3) Article 4(3) Article 4(4) Article 4(4) Article 4(5) Articles 5 and 6 Articles 5 and 6 Article 7(1) Article 7(1) Article 7(2), first subparagraph Article 7(2), first subparagraph Article 7(2), second subparagraph, first sentence — Article 7(2), second subparagraph, second sentence Article 7(2), second subparagraph Articles 8, 9 and 10 Articles 8, 9 and 10 Article 10a Article 11 Article 10b Article 12 Article 10c Article 13 Article 10d Article 14 Article 11 Article 15 Article 12(1) — Article 12(2) — Article 12(3) Article 16 — Article 17 — Article 18 Article 13 Article 19 Annex Annex I, Part A — Annex II — Annex III --- Source: https://www.legislation.gov.uk/eudr/2009/133/annex/III (the official version) Page: https://openlegislation.uk/eu-directive-2009-133/annex-III Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.