{
  "url": "https://openlegislation.uk/eu-directive-2008-7/article-8",
  "json_url": "https://openlegislation.uk/eu-directive-2008-7/article-8.json",
  "legislation": "eudr/2008/7",
  "legislation_title": "Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital",
  "legislation_url": "https://openlegislation.uk/eu-directive-2008-7",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": "Rate of capital duty",
  "text": "1. Capital duty shall be charged at a single rate.\n2. The rate of capital duty applied by a Member State may not exceed the rate applied by that Member State on 1 January 2006.\nWhere, after that date, the Member State reduces the rate applied, it may not reintroduce a higher rate.\n3. The rate of capital duty may not in any event exceed 1 %.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2008/7/article/8",
    "retrieved_at": "2026-11-01T15:22:22.816697+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}