$t1 = (
    (SELECT * FROM (VALUES (1), (2)) AS t (x))
UNION
    (SELECT * FROM (VALUES (2), (3)) AS t (x))
    INTERSECT
    (SELECT * FROM (VALUES (3)) AS t (x))
);


$t2 = (
(SELECT * FROM (VALUES (3)) AS t (x))
UNION
(SELECT * FROM (VALUES (2)) AS t (x))
EXCEPT
(SELECT * FROM (VALUES (3)) AS t (x))
);

$t3 = (
    (SELECT * FROM (VALUES (1)) AS t (x))
UNION
    (SELECT * FROM (VALUES (2)) AS t (x))
    INTERSECT
    (SELECT * FROM (VALUES (2), (3)) AS t (x))
EXCEPT
    (SELECT * FROM (VALUES (3)) AS t (x))
UNION
    (SELECT * FROM (VALUES (4), (3)) AS t (x))
EXCEPT
    (SELECT * FROM (VALUES (4)) AS t (x))
);

SELECT * FROM $t1;
SELECT * FROM $t2;
SELECT * FROM $t3;