http://www.legislation.gov.uk/id/eur/2011/282

CHAPTER VPLACE OF TAXABLE TRANSACTIONS

SECTION 4 Place of supply of services (Articles 43 to 59 of Directive 2006/112/EC)

Subsection 5 Supply of services governed by the general rules

Article 26

A transaction whereby a body assigns television broadcasting rights in respect of football matches to taxable persons, shall be covered by Article 44 of Directive 2006/112/EC.