(This note is not part of the Order)
This Order revises, with effect from 1 May 1987, Items 3 and 9 of Group 9 of Schedule 5 to the Value Added Tax Act 1983, as amended. It also deletes part of Note (4) to Items 5 and 6 of the same Group.
Article 3 of the Order extends zero-rating to exhibition services performed at overseas venues.
Article 4 adds a new Note to Item 3. The new Note will have the effect of:
a
relieving overseas conferences and meetings in the same way as exhibitions.
b
including in the relief the letting on hire of stands and
c
excluding from the item consultancy and other services which are of a type whose place of supply is determined by where the customer belongs.
Article 5 provides for an amendment to Note (4) which has the effect of excluding from zero-rating under Items 5 or 6 exhibition services supplied to overseas traders at United Kingdom venues.
Article 6 of the Order rectifies a technical error arising from the consolidation of VAT law in the Value Added Tax Act 1983. Item 9 of Group 9 of Schedule 5 to that Act referred to Items 1 to 3 of Group 5 of Schedule 6; it should have referred to Items 1 to 5.