begin tran;
  --какие то действия

commit tran; --и вот на этом месте получили бы Exception

--batch 1
set xact_abort on;

drop table if exists #tmp;
create table #tmp (id int);

begin tran;
--//batch 1


--batch 2
declare @needException bit = 0; --изменить для выброса исключения в третьем батче
insert into #tmp values (1);
if @needException = 1 set context_info 0x1 else set context_info 0x0;
select @@trancount as [batch2_trancount], xact_state() as [batch2_xact_state]
--//batch 2;


--batch 3
select @@trancount as [batch3_trancount], xact_state() as [batch3_xact_state]; 
begin try
     if context_info() = 0x1 select 1/0;
     commit tran;
end try
begin catch
     select @@trancount as [batch3_trancount], xact_state() as [batch3_xact_state_in_catch]; 
     commit tran;
end catch
--//batch 3