Article 4

For article 18 there shall be substituted—

“18

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 to the Act,

and those services would be treated, apart from this article, as supplied in a place outside the member States, they shall be treated as supplied in the United Kingdom to the extent that the effective use and enjoyment of the services takes place in the United Kingdom.”.