{
  "url": "https://openlegislation.uk/eu-regulation-2011-282/annex-IV",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-282/annex-IV.json",
  "legislation": "eur/2011/282",
  "legislation_title": "Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2011-282",
  "path": "annex/IV",
  "kind": "annex",
  "number": "IV",
  "heading": null,
  "text": "Correlation Table\nRegulation (EC) No 1777/2005\nThis Regulation\nChapter I\nChapter I\nArticle 1\nArticle 1\nChapter II\nChapters III and IV\nSection 1 of Chapter II\nChapter III\nArticle 2\nArticle 5\nSection 2 of Chapter II\nChapter IV\nArticle 3(1)\nArticle 9\nArticle 3(2)\nArticle 8\nChapter III\nChapter V\nSection 1 of Chapter III\nSection 4 of Chapter V\nArticle 4\nArticle 28\nSection 2 of Chapter III\nSection 4 of Chapter V\nArticle 5\nArticle 34\nArticle 6\nArticles 29 and 41\nArticle 7\nArticle 26\nArticle 8\nArticle 27\nArticle 9\nArticle 30\nArticle 10\nArticle 38(2)(b) and (c)\nArticle 11(1) and (2)\nArticle 7(1) and (2)\nArticle 12\nArticle 7(3)\nChapter IV\nChapter VI\nArticle 13\nArticle 42\nChapter V\nChapter VIII\nSection 1 of Chapter V\nSection 1 of Chapter VIII\nArticle 14\nArticle 44\nArticle 15\nArticle 45\nSection 2 of Chapter V\nSection 4 of Chapter VIII\nArticle 16\nArticle 47\nArticle 17\nArticle 48\nChapter VI\nChapter IX\nArticle 18\nArticle 52\nChapter VII\nChapter XI\nArticle 19(1)\nArticle 56\nArticle 19(2)\nArticle 57\nArticle 20(1)\nArticle 58\nArticle 20(2)\nArticle 62\nArticle 20(3), first subparagraph\nArticle 59\nArticle 20(3), second subparagraph\nArticle 60\nArticle 20(3), third subparagraph\nArticle 63\nArticle 20(4)\nArticle 61\nChapter VIII\nSection 3 of Chapter V\nArticle 21\nArticle 16\nArticle 22\nArticle 14\nChapter IX\nChapter XII\nArticle 23\nArticle 65\nAnnex I\nAnnex I\nAnnex II\nAnnex III",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2011/282/annex/IV",
    "retrieved_at": "2026-11-01T14:50:15.002878+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}