Paragraph 9A F1F2
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.
Annotations
Textual amendments
- F1
Sch. 4A inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 11 (with Sch. 36 para. 19)
- F2
Sch. 4A para. 9A and cross-heading inserted (with effect in accordance with Sch. 36 para. 16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 15(3) (with Sch. 36 para. 19)