# The Value Added Tax (International Services) Order 1987, 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.”.

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Source: https://www.legislation.gov.uk/uksi/1987/518/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-international-services-order-1987/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.