{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-15",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-15.json",
  "legislation": "uksi/1992/3121",
  "legislation_title": "The Value Added Tax (Place of Supply of Services) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992",
  "path": "article/15",
  "kind": "article",
  "number": "15",
  "heading": "Services supplied where performed",
  "text": "Where a supply of services consists of—\n(a) cultural, artistic, sporting, scientific, educational or entertainment services;\n(b) services relating to exhibitions, conferences or meetings;\n(c) services ancillary to, including those of organising, any supply of a description within paragraph (a) or (b) above;\n(d) the valuation of, or work carried out on, any goods,\nit shall be treated as made where the services are physically carried out.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1995/3038",
      "affecting_title": "The Value Added Tax (Place of Supply of Services) (Amendment) Order 1995"
    },
    {
      "type": "amended",
      "affecting": "uksi/1996/2992",
      "affecting_title": "The Value Added Tax (Place of Supply of Services) (Amendment) Order 1996"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3121/article/15",
    "retrieved_at": "2026-10-29T14:09:35.596562+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."
}