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5. The fee to be charged in respect of the testing of each description of apparatus listed in Column 1 of Schedule 2 to any one MPT Performance Specification, or any one combination of MPT Performance Specifications, as the case may be, specified in relation to that description of apparatus in Column 2 shall be the sum of—
(a)the test charge at the point on the scale specified in relation to such testing in Column 3; and
(b)an amount equal to the amount of value added tax payable by the Secretary of State in respect of such testing.
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