SCHEDULES
SCHEDULE 36VAT: place of supply of services etc
Part 2Amendments coming into force in 2011
15Admission to cultural, educational and entertainment activities etc
1
Schedule 4A to VATA 1994 (inserted by paragraph 11) is amended as follows.
2
Omit paragraph 4.
3
After paragraph 9 insert—
9AAdmission to cultural, educational and entertainment activities etc
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.
4
After paragraph 14 insert—
14ACultural, educational and entertainment services etc
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.