Chapter III SPECIAL PROVISIONS
United Kingdom
- 7Levying of capital duty in certain Member States
- 8Rate of capital duty
- 9Exclusion of certain entities from the scope of application
- 10Transactions subject to capital duty and distribution of taxing rights
- 11Basis of assessment for capital duty
- 12Exclusion from the basis of assessment for capital duty
- 13Exemption of contributions of capital to certain capital companies
- 14Derogation procedure