Article 3

For Item 3 there shall be substituted the following:—

“3

The supply of —

(a)

cultural, artistic, sporting, scientific, educational or entertainment services; or

(b)

exhibition services; or

(c)

services ancillary to, including that of organising, the performance outside the United Kingdom of any services in paragraphs (a) or (b),

being services performed outside the United Kingdom.”.