# Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital, Article 9: Exclusion of certain entities from the scope of application

Extent: E+W+S+N.I.

Member States may for the purposes of levying capital duty choose not to regard as capital companies the entities referred to in Article 2(2).

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Source: https://www.legislation.gov.uk/eudr/2008/7/article/9 (the official version)
Page: https://openlegislation.uk/eu-directive-2008-7/article-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.