Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE V U.K. PLACE OF TAXABLE TRANSACTIONS

CHAPTER 3 U.K. Place of supply of services

Section 2 U.K. Particular provisions

Subsection 4 U.K. Supply of cultural and similar services, ancillary transport services or services relating to movable tangible property

Article 52 U.K.

The place of supply of the following services shall be the place where the services are physically carried out:

(a)

cultural, artistic, sporting, scientific, educational, entertainment or similar activities, including the activities of the organisers of such activities and, where appropriate, ancillary services;

(b)

ancillary transport activities, such as loading, unloading, handling and similar activities;

(c)

valuations of movable tangible property or work on such property.