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(1) All pensions guidance providers' levies payable under FEES 11 are
stated net of value-added tax (VAT).(2) Where VAT is applicable, this must also be included.
1All fees payable or any stated hourly rate under FEES 3 (Application, notification and vetting fees),2FEES 4 (Periodic fees) and FEES 7 (The CFEB levy) 2are stated net of VAT. Where VAT is applicable this must also be included.