{
  "url": "https://openlegislation.uk/value-added-tax-international-services-order-1987/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-international-services-order-1987/article-3.json",
  "legislation": "uksi/1987/518",
  "legislation_title": "The Value Added Tax (International Services) Order 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-international-services-order-1987",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "For Item 3 there shall be substituted the following:—\n“3 The supply of —\n(a) cultural, artistic, sporting, scientific, educational or entertainment services; or\n(b) exhibition services; or\n(c) services ancillary to, including that of organising, the performance outside the United Kingdom of any services in paragraphs (a) or (b),\nbeing services performed outside the United Kingdom.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/518/article/3",
    "retrieved_at": "2026-10-29T16:29:09.490969+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}