Division 2 F1 United Kingdom Original text. Later amendments are not shown. Deductions for the same depreciation on the asset are claimed in more than one jurisdiction. 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 1 Division 2 Division 3 →