Division 1 F1 United Kingdom Original text. Later amendments are not shown. An arrangement which involves the use of unilateral safe harbour rules. 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 E Division 1 Division 2 →