Division B Specific hallmarks linked to the main benefit testF1 United Kingdom Original text. Later amendments are not shown. 1Division 1 2Division 2 3Division 3 Annotations Textual amendments F1 Inserted by Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements. ← Division 3 Division B Division 1 →