For the Table of Fees set out in Schedule 4 to the principal Regulations (Fees of Counsel for Proceedings in the Court of Session) there shall be substituted the Table of Fees set out in the Schedule to these Regulations.
The amendments to the principal Regulations made in regulation 2 of these Regulations shall apply only to fees for work done on or after 1st April 1990.
After regulation 10(2) of the principal Regulations there shall be inserted the following:–“3 Where work done by Counsel constitutes a supply of services in respect of which value added tax is chargeable, there may be added to the amount of fees calculated in accordance with the foregoing paragraphs of this regulation an amount equal to the amount of value added tax chargeable.”