SCHEDULES

F1SCHEDULE 4APlace of supply of services: special rules

Part 3Exceptions relating to supplies not made to relevant business person

F2Cultural, educational and entertainment services etc

14A

(1)

A supply to a person who is not a relevant business person of services to which this paragraph applies is to be treated as made in the country in which the activities concerned actually take place.

(2)

This paragraph applies to the provision of—

(a)

services relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities (including fairs and exhibitions), and

(b)

ancillary services relating to such activities, including services of organisers of such activities.