{
  "url": "https://openlegislation.uk/disqualified-directors-compensation-orders-fees-scotland-order-2016/article-4",
  "json_url": "https://openlegislation.uk/disqualified-directors-compensation-orders-fees-scotland-order-2016/article-4.json",
  "legislation": "uksi/2016/1048",
  "legislation_title": "The Disqualified Directors Compensation Orders (Fees) (Scotland) Order 2016",
  "legislation_url": "https://openlegislation.uk/disqualified-directors-compensation-orders-fees-scotland-order-2016",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "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": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/1048/article/4",
    "retrieved_at": "2026-10-28T23:18:37.982646+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."
}