# The Insolvency Proceedings (Fees) Order 2016, Article 5: Value Added Tax

Extent: E+W

Where Value Added Tax is chargeable in respect of the provision of a service for which a fee is payable by virtue of any provision of this Order, Value Added Tax must be paid on that fee.

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Source: https://www.legislation.gov.uk/uksi/2016/692/article/5 (the official version)
Page: https://openlegislation.uk/insolvency-proceedings-fees-order-2016/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.