The nature of transaction shall be reported according to the codes specified in the list of Annex III to this Regulation. F1The Commissioners for Her Majesty's Revenue and Customs shall apply the codes of column A or a combination of the code numbers in column A and their subdivisions in column B indicated in this list.

F2F1The Commissioners for Her Majesty's Revenue and Customs may collect code numbers F3... in column B F3....