The present document captures the findings of the study item, "Study on NR Vehicle-to-Everything" [2]. The purpose of this TR is to is to study how to support advanced V2X use cases identified in [3], among other matters. However, this does not imply that NR V2X capability is necessarily restricted to advanced services. It is up to the regional regulators and the stakeholders involved (i.e. car OEMs and the automotive ecosystem in general) to decide on the technology of choice for the services and use cases. This document addresses NR SL design for V2X; Uu enhancements for advanced V2X use cases; Uu-based SL resource allocation/configuration by LTE and NR; RAT and interface selection; QoS management; and non-cochannel coexistence between NR and LTE SLs. The study addresses unlicensed ITS bands and licensed bands in FR1 and FR2, up to 52.6 GHz. This document is a 'living' document, i.e. it is permanently updated and presented to TSG-RAN meetings.