# The Distress for Rent Rules 1988, Paragraph 9


In addition to any amount authorised by this Table in respect of the supply of goods or services on which value added tax is chargeable there may be added a sum equivalent to value added tax at the appropriate rate on that amount.

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Source: https://www.legislation.gov.uk/uksi/1988/2050/schedule/1/paragraph/9 (the official version)
Page: https://openlegislation.uk/distress-for-rent-rules-1988/schedule-1/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.