The Value Added Tax (International Services) Order 1987

• Citation: S.I. 1987/518
• Sections: 6

Section 1

This Order may be cited as the Value Added Tax (International Services) Order 1987 and shall come into force on 1st May 1987.

Section 2

Group 9 (International Services) of Schedule 5 (zero-rating) to the Value Added Tax Act 1983 shall be varied in accordance with the following provisions.

Section 3

For Item 3 there shall be substituted the following:—

(3) The supply of —

(a) cultural, artistic, sporting, scientific, educational or entertainment services; or

(b) exhibition services; or

(c) services ancillary to, including that of organising, the performance outside the United Kingdom of any services in paragraphs (a) or (b),

being services performed outside the United Kingdom.

Section 4

There shall be added the following note:—

(2) In Item 3 —

(a) “exhibition” includes any conference or meeting;

(b) there are not included any services comprised in paragraphs 1 to 7 of Schedule 3 to this Act other than the letting on hire of stands at exhibitions.

Section 5

In Note (4) paragraphs (b) and (c) shall be omitted.

Section 6

In Item 9 for the words “item 1, 2 or 3” there shall be substituted the words “items 1 to 5”.