
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) 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 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