Article 3

For article 17 there shall be substituted—

“17

Where a supply of services consists of—

(a)

the letting on hire of any means of transport; or

(b)

services described in paragraph 7 or 7A of Schedule 5^f1 to the Act,

and those services would be treated, apart from this article, as supplied in the United Kingdom, they shall not be treated as supplied in the United Kingdom to the extent that the effective use and enjoyment of the services takes place outside the member States.”.