I also want to add to Erland above answer, that if you do not want to "SET XACT_ABORT ON" you can use the following format, to have the same result of rolling back al transactions.
BEGIN TRY
BEGIN TRAN
SELECT 1/0 (example tran)
COMMIT TRAN
END TRY
BEGIN CATCH
ROLLBACK TRAN
THROW
END CATCH
This way you will have your Error Handeling in place.
Regards,
Reshma
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