CHAPTER 2FEES FOR WORK CARRIED OUT BY OFFICERS OF COURT
Value Added Tax21.
(1)
Where an officer of court is a taxable person and supplies a taxable service to any other person, subject to sub-paragraph (2), that officer must charge that person—
(a)
the relevant fee for supplying that service; and
(b)
an additional amount equal to any value added tax which that person must pay for the supply of that service.
(2)
For the purpose of this paragraph—
(a)
a “taxable person” has the same meaning as that given by section 3 (taxable persons and registration)14 of the 1994 Act;
(b)
a “taxable supply” has the same meaning as that given by section 4(2) (scope of VAT on taxable supplies) of the 1994 Act.