Admission to cultural, educational and entertainment activities etc
15(1)Schedule 4A to VATA 1994 (inserted by paragraph 11) is amended as follows.
(2)Omit paragraph 4.
(3)After paragraph 9 insert—
“Admission 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.”
(4)After paragraph 14 insert—
“Cultural, 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.”