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The Value Added Tax (International Services) Order 1987
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- UK Statutory Instruments
- 1987 No. 518
- Article 4
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4. There shall be added the following note:—
“(2) In Item 3 —
(a)“exhibition” includes any conference or meeting;
(b)there are not included any services comprised in paragraphs 1 to 7 of Schedule 3(1) to this Act other than the letting on hire of stands at exhibitions.”.
(1)
Schedule 3 was extended by S.I. 1985/799.
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