# The Value Added Tax (Place of Supply of Services) Order 1992, 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.

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Source: https://www.legislation.gov.uk/uksi/1992/3121/article/15 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.