# The Disqualified Directors Compensation Orders (Fees) (Scotland) Order 2016, Article 4: Value Added Tax


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.

---
Source: https://www.legislation.gov.uk/uksi/2016/1048/article/4 (the official version)
Page: https://openlegislation.uk/disqualified-directors-compensation-orders-fees-scotland-order-2016/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.