Schedule 4A, Part 3, paragraph 14A

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

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