Article 15 Services supplied where performed
Where a supply of services consists of—
(a)
cultural, artistic, sporting, scientific, educational or entertainment services;
(b)
services relating to exhibitions, conferences or meetings;
(c)
services ancillary to, including those of organising, any supply of a description within paragraph (a) or (b) above;
(d)
the valuation of, or work carried out on, any goods,
it shall be treated as made where the services are physically carried out.