Article 8U.K.Rate of capital duty
1.Capital duty shall be charged at a single rate.
2.The rate of capital duty applied by a Member State may not exceed the rate applied by that Member State on 1 January 2006.
Where, after that date, the Member State reduces the rate applied, it may not reintroduce a higher rate.
3.The rate of capital duty may not in any event exceed 1 %.