{
  "url": "https://openlegislation.uk/value-added-tax-international-services-order-1987/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-international-services-order-1987/article-4.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/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "There shall be added the following note:—\n“(2) In Item 3 —\n(a) “exhibition” includes any conference or meeting;\n(b) there are not included any services comprised in paragraphs 1 to 7 of Schedule 3 to this Act other than the letting on hire of stands at exhibitions.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 3 was extended by S.I. 1985/799."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/518/article/4",
    "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."
}