SCHEDULES

F1SCHEDULE 4APlace of supply of services: special rules

Part 2Exceptions relating to supplies made to relevant business person

F2Admission to cultural, educational and entertainment activities etc

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.