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Chapter III SPECIAL PROVISIONS

United Kingdom

Original text. Later amendments are not shown.

  1. 7Levying of capital duty in certain Member States
  2. 8Rate of capital duty
  3. 9Exclusion of certain entities from the scope of application
  4. 10Transactions subject to capital duty and distribution of taxing rights
  5. 11Basis of assessment for capital duty
  6. 12Exclusion from the basis of assessment for capital duty
  7. 13Exemption of contributions of capital to certain capital companies
  8. 14Derogation procedure