9. For Note (1) there shall be substituted the following Note:
“(1) In items 1 and 2 the supply of a ship or, as the case may be, aircraft includes the supply of services under a charter of that ship or aircraft except where the services supplied under such a charter consist wholly of any one or more of the following:
(a)transport of passengers,
(b)accommodation,
(c)entertainment,
(d)education,
being services wholly performed in the United Kingdom.”.