Schedule 4A, Part 2, paragraph 9A

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. This paragraph applies to the provision of— services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events (including fairs and exhibitions), and ancillary services relating to admission to such events.

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Source: legislation.gov.uk · retrieved 2026-07-28