# Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast), Annex III Extent: E+W+S+N.I. CORRELATION TABLE Regulation (EC) No 1798/2003 This Regulation First and second subparagraphs of Article 1(1) First and second subparagraphs of Article 1(1) Third subparagraph of Article 1(1) — Fourth subparagraph of Article 1(1) Article 1(4) Article 1(2) Article 1(3) Article 2(1)(1) Article 3 Article 2(1)(2) Article 2(1)(a) Article 2(1)(3) Article 2(1)(b) Article 2(1)(4) Article 2(1)(c) Article 2(1)(5) Article 2(1)(d) Article 2(1)(6) Article 2(1)(e) Article 2(1)(7) Article 2(1)(f) Article 2(1)(8) Article 2(1)(g) Article 2(1)(9) Article 2(1)(h) Article 2(1)(10) Article 2(1)(i) Article 2(1)(11) Article 2(1)(j) Article 2(1)(12) Article 2(1)(k) Article 2(1)(13) Article 2(1)(l) Article 2(1)(14) — Article 2(1)(15) Article 2(1)(m) Article 2(1)(16) Article 2(1)(n) Article 2(1)(17) — Article 2(1)(18) Article 2(1)(p) Article 2(1)(19) Article 2(1)(q) Article 2(2) Article 2(2) Article 3(1) — Article 3(2) Article 4(1) Article 3(3) Article 4(2) Article 3(4) Article 4(3) Article 3(5) Article 4(4) Article 3(6) Article 5 Article 3(7) Article 6 Article 4 — Article 5(1) Article 7(1) Article 5(2) Article 7(2) Article 5(3) Up to 31 December 2014: Article 7(3) From 1 January 2015: Article 7(4) Article 5(4) Article 7(5) Article 6 Article 8 Article 7 Article 9 Article 8 Article 10 Article 9 Article 11 Article 10 Article 12 Article 11 Article 28 Article 12 Article 29 Article 13 Article 30 Article 14 Article 25 Article 15 Article 26 Article 16 Article 27 Article 17 first subparagraph Article 13(1) Article 17 second subparagraph Article 14(2) Article 18 First subparagraph of Article 14(1) Article 19 — Article 20 — Article 21 Second subparagraph of Article 14(1) First subparagraph of Article 22(1) Article 17(1)(a) Second subparagraph of Article 22(1) Article 18 Article 22(2) Article 19 First paragraph of Article 23 Article 21(2)(a) and (b) Second paragraph of Article 23 Second subparagraph of Article 21(2) First paragraph of Article 24, point (1) Article 21(2)(c) First paragraph of Article 24, point (2) Article 21(2)(d) Second paragraph of Article 24 Second subparagraph of Article 21(2) Article 25(1) Article 20(1) Article 25(2) Article 20(2) Article 25(3) — Article 26 Article 24 first subparagraph Article 27(1) Article 17(1)(b) Article 27(2) Article 17(1)(b) and Article 21(1) Article 27(3) Article 17(1)(b) and Article 21(1) Article 27(4) Article 31 Article 27(5) Article 24 Article 28 Up to 31 December 2014: Article 38 From 1 January 2015: Article 43 Article 29 Up to 31 December 2014: Article 39 From 1 January 2015: Article 44 Article 30 Up to 31 December 2014: Article 40 From 1 January 2015: Article 45 Article 31 Article 17(1)(d) Article 32 Up to 31 December 2014: Article 41 From 1 January 2015: Article 46 Article 33 Up to 31 December 2014: Article 42 From 1 January 2015: Article 47 Article 34 — Article 34a Article 48 Article 35 Article 49 Article 36 Article 50 Article 37 Article 51(1) Article 38 Article 52 Article 39 Article 53 Article 40 Article 54 Article 41 Article 55 Article 42 Article 56 Article 43 Article 57 Article 44 Article 58 Article 45 Article 59 Article 46 Article 60 Article 47 Article 61 Article 48 Article 62 --- Source: https://www.legislation.gov.uk/eur/2010/904/annex/III (the official version) Page: https://openlegislation.uk/eu-regulation-2010-904/annex-III Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.