5. Taxable transactions on which cess is payable

Subject to sub-paragraph (2), the following arrangements are taxable transactions connected with the tourism event on which cess is payable:

a legally enforceable arrangement —

that is wholly or in part for accommodation —

provided or to be provided for use at any time during the taxable period; and

at premises specified (whether by name or address) in Part 1, 2 or 3 of the Schedule, if used as a hotel when the accommodation is so provided; and

where one party to the arrangement is the operator of the hotel;

a termination of an arrangement mentioned in sub‑paragraph (a).

The following arrangements are not taxable transactions connected with the tourism event on which cess is payable:

an arrangement mentioned in sub‑paragraph (1)(a) where —

the accommodation that is provided or to be provided under the arrangement, is or is to be provided to an individual in connection with an order under section 15 or 17(3) of the Infectious Diseases Act 1976 relating to any infectious disease; and

the arrangement is entered into or facilitated by the Government or a body established by or under a public Act for a public purpose; (b)an arrangement mentioned in sub‑paragraph (1)(a) where —

the accommodation that is provided or to be provided under the arrangement, is or is to be provided to an individual in connection with the individual’s participation in a course provided by the Southeast Asian Ministers of Education Organization Regional Language Centre;

the premises at which the accommodation is or is to be provided is the RELC International Hotel; and

the operator of the hotel is the Southeast Asian Ministers of Education Organization;

a termination of an arrangement mentioned in sub‑paragraph (a) or (b).

In this paragraph —

“infectious disease” has the meaning given by section 2 of the Infectious Diseases Act 1976;

“Southeast Asian Ministers of Education Organization” means the organisation declared by the International Organisations (Immunities and Privileges) (Southeast Asian Ministers of Education Organization) Order 1971 as an organisation to which section 2 of the International Organisations (Immunities and Privileges) Act 1948 applies.