1. cal
  2. Current rule
The Orders and Rules of Racing

PART 9 - MISCELLANEOUS - (A)97 to (A)104

98. General liability for value added tax

98.1 Where a fee or other sum of money is payable by any Person under these Rules, the amount of any value added tax (VAT) which is chargeable on the payment shall also be paid by the Person who makes the payment.
98.2 Nothing in this Rule affects any obligation a Person may have to pay VAT in addition to any fee or other sum of money which is payable under these Rules.