This paragraph covers the special place of supply rules that apply to cultural, artistic, sporting, scientific, entertainment and educational services.
For an overview of the place of supply of services rules more broadly, see V3.181.
Place of supply of cultural, artistic, sporting scientific, entertainment and educational services—UK legislation
The general rule for the place of supply of services (see V3.183) is varied by VATA 1994, Sch 4A, paras 9A and 14A in respect of supplies of certain services connected with cultural, artistic, sporting scientific, entertainment and educational activities and events.
The position depends on whether the supplies are made to relevant business persons (for which see V3.182A) or to other persons.
Supplies to business persons (UK legislation)
VATA 1994, Sch 4A, para 9A provides that the place of supply in respect of the following services for business customers (more accurately, 'relevant business persons' – see V3.182A) is where the events in question actually take place:
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