SCHEDULES
F1SCHEDULE 4APlace of supply of services: special rules
Annotations:
Amendments (Textual)
Part 2Exceptions relating to supplies made to relevant business person
F2Admission to cultural, educational and entertainment activities etc
Annotations:
Amendments (Textual)
F2
Sch. 4A para. 9A and cross-heading inserted (with effect in accordance with Sch. 36 para. 16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 15(3) (with Sch. 36 para. 19)
9A
1
A supply to a relevant business person of services to which this paragraph applies is to be treated as made in the country in which the events in question actually take place.
2
This paragraph applies to the provision of—
a
services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events (including fairs and exhibitions), and
b
ancillary services relating to admission to such events.
Sch. 4A inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 11 (with Sch. 36 para. 19)