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TITLE V U.K.PLACE OF TAXABLE TRANSACTIONS

[F1 CHAPTER 3 U.K. Place of supply of services

Section 3 U.K. Particular provisions

Subsection 4 U.K. Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property

[F1 Article 53 U.K.

The place of supply of services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions, and of ancillary services related to the admission, supplied to a taxable person, shall be the place where those events actually take place.] ]

Textual Amendments

F1 Substituted by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.