{
  "url": "https://openlegislation.uk/civil-procedure-rules-1998/rule-45.2",
  "json_url": "https://openlegislation.uk/civil-procedure-rules-1998/rule-45.2.json",
  "legislation": "uksi/1998/3132",
  "legislation_title": "The Civil Procedure Rules 1998",
  "legislation_url": "https://openlegislation.uk/civil-procedure-rules-1998",
  "path": "rule/45.2",
  "kind": "rule",
  "number": "45.2",
  "heading": "VAT",
  "text": "Where appropriate, VAT may be recovered in addition to the amount of fixed costs in rules 45.8 and 45.15A and Section IV, Section VI, Section VII , Section VIII or Section X of this Part and any reference to fixed costs in those Sections is a reference to those costs net of any such VAT.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 45 substituted (1.10.2023) by The Civil Procedure (Amendment No. 2) Rules 2023 (S.I. 2023/572), rule 1(1), Sch. 3 (with rule 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in rule 45.2 inserted (1.10.2024) by The Civil Procedure (Amendment No. 3) Rules 2024 (S.I. 2024/839), rules 1(1), 11(2)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Rule 45.2: comma substituted for word (1.10.2024) by The Civil Procedure (Amendment No. 3) Rules 2024 (S.I. 2024/839), rules 1(1), 11(2)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in rule 45.2 inserted (1.10.2024) by The Civil Procedure (Amendment No. 3) Rules 2024 (S.I. 2024/839), rules 1(1), 11(2)(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/3132/rule/45.2",
    "retrieved_at": "2026-10-29T11:12:59.276840+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."
}