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Budapest Notification No. 60
Budapest Treaty on the International Recognition of the Deposit of Microorganisms for the Purposes of Patent Procedure

Notification by the United Kingdom of Great Britain and Northern Ireland Relating to the Value Added Tax Liability on Fees Charged by International Depositary Authorities

The Director General of the World Intellectual Property Organization (WIPO) presents his compliments to the Minister for Foreign Affairs and has the honor to notify him of the receipt, on May 12, 1987, of the notification of the Government of the United Kingdom of Great Britain and Northern Ireland, dated May 8, 1987, relating to the value added tax liability on fees charged by depositary institutions within the United Kingdom of Great Britain and Northern Ireland, having the status of international depositary authorities under the Budapest Treaty on the International Recognition of the Deposit of Microorganisms for the Purposes of Patent Procedure, done at Budapest on April 28, 1977, as amended on September 26, 1980.

May 21, 1987

Text of the Notification of the Government of the United Kingdom of Great Britain and Northern Ireland, dated May 8, 1987, relating to the Value Added Tax Liability on Fees Charged by International Depositary Authorities

NOTIFICATION

"I have the honour to refer to the Budapest Treaty on the International Recognition of the Deposit of Micro-organisms for the Purposes of Patent Procedure, opened for signature at Budapest from 28 April to 31 December 1977, and to subsequent communications from the Government of the United Kingdom of Great Britain and Northern Ireland concerning International Depositary Authorities.

"I have to inform you that following a review of the Value Added Tax liability on fees charged by International Depositary Authorities within the United Kingdom of Great Britain and Northern Ireland, in accordance with Rule 12.1 of the Regulations under the Treaty, the Government of the United Kingdom of Great Britain and Northern Ireland have taken the view that for individuals and organisations within the United Kingdom of Great Britain and Northern Ireland only the charges for storage in accordance with the Treaty are zero rated for Value Added Tax. For individuals and organisations outside the United Kingdom of Great Britain and Northern Ireland charges for storage, for the issuance of viability statements and for the provision and carriage of samples not owned by those individuals or organisations are zero rated for Value Added Tax purposes. All other charges are liable to Value Added Tax at the standard rate."