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12.—(1) This regulation applies where the amount of any fee is to be calculated in accordance with Schedule 3.
(2) Where this regulation applies, the deposited plans shall be accompanied by the estimate, in relation to each building to which the work relates.
(3) The estimate mentioned in paragraph (2) shall not include any amount payable by way of value added tax in relation to the carrying out of work to which the estimate relates.
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