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Statutory Instrument 1987 No. 518

The Value Added Tax (International Services) Order 1987

(The document as of February, 2008)

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STATUTORY INSTRUMENTS

1987 No. 518

VALUE ADDED TAX

The Value Added Tax (International Services) Order 1987

Made25th March 1987
Laid before the House of Commons25th March 1987
Coming into force1st May 1987

    The Treasury, in exercise of the powers conferred on them by sections 16(4) and 48(6) of the Value Added Tax Act 1983[1] and all other powers enabling them in that behalf, hereby make the following Order:
        1.    This Order may be cited as the Value Added Tax (International Services) Order 1987 and shall come into force on 1st May 1987.
        2.    Group 9 (International Services) of Schedule 5 (zero-rating)[2] to the Value Added Tax Act 1983 shall be varied in accordance with the following provisions.
        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.
        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[3] to this Act other than the letting on hire of stands at exhibitions.".
        5.    In Note (4) paragraphs (b) and (c) shall be omitted.
        6.    In Item 9 for the words "item 1, 2 or 3" there shall be substituted the words "items 1 to 5".




Michael Neubert

Tony Durant

Two of the Lords Commissioners of Her Majesty's Treasury

25th March 1987





EXPLANATORY NOTE

(This note is not part of the Order)
    This Order revises, with effect from 1 May 1987, Items 3 and 9 of Group 9 of Schedule 5 to the Value Added Tax Act 1983, as amended. It also deletes part of Note (4) to Items 5 and 6 of the same Group.
    Article 3 of the Order extends zero-rating to exhibition services performed at overseas venues.
    Article 4 adds a new Note to Item 3. The new Note will have the effect of:
      (a) relieving overseas conferences and meetings in the same way as exhibitions.
      (b) including in the relief the letting on hire of stands and
      (c) excluding from the item consultancy and other services which are of a type whose place of supply is determined by where the customer belongs.

    Article 5 provides for an amendment to Note (4) which has the effect of excluding from zero-rating under Items 5 or 6 exhibition services supplied to overseas traders at United Kingdom venues.
    Article 6 of the Order rectifies a technical error arising from the consolidation of VAT law in the Value Added Tax Act 1983. Item 9 of Group 9 of Schedule 5 to that Act referred to Items 1 to 3 of Group 5 of Schedule 6; it should have referred to Items 1 to 5.


ISBN 0 11 076518 4



Notes:

[1] 1983 c. 55.

[2] Group 9 was varied by S.I. 1985/799 which, interalia, omitted the original note (2).

[3] Schedule 3 was extended by S.I. 1985/799.

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