{
  "url": "https://openlegislation.uk/disqualified-directors-compensation-orders-fees-order-northern-ireland-2026/article-3",
  "json_url": "https://openlegislation.uk/disqualified-directors-compensation-orders-fees-order-northern-ireland-2026/article-3.json",
  "legislation": "nisr/2026/17",
  "legislation_title": "The Disqualified Directors Compensation Orders (Fees) Order (Northern Ireland) 2026",
  "legislation_url": "https://openlegislation.uk/disqualified-directors-compensation-orders-fees-order-northern-ireland-2026",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Value Added Tax",
  "text": "Where Value Added Tax is chargeable in respect of the provision of a service for which a fee is payable by virtue of this Order, the amount of the Value Added Tax must be paid in addition to the fee.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 3 in operation at 14.4.2026, see art. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2026/17/article/3",
    "retrieved_at": "2026-10-29T00:24:28.205263+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."
}