Paragraph 12 F1
United Kingdom
The supply—
of services consisting of the handling or storage of goods at or their transport to or from a place at which they are to be exported to or have been imported from a place outside the member States or of the handling or storage of such goods in connection with such transport; or
to a person who receives the supply for the purpose of a business carried on by him and who belongs outside the United Kingdom, of services of a description specified in paragraph (a) of item 6, item 9 or paragraph (a) of item 10 of this Group.
Annotations
Textual amendments
- F1
Sch. 5 Group 10 Item 12 substituted (1.1.1993) by S.I. 1992/3223, art. 3(d).
Notes on the whole Act
Textual amendments
- F1
Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)
Notes on Part Group 10—Transport
Textual amendments
- F1
Note (1) substituted by S.I. 1990/752, art. 9
- F2
Words substituted by S.I. 1984/631, art. 4
- F3
Note (2A) inserted by S.I. 1990/752, art. 10
- F4
Note (3) substituted by S.I. 1990/752, art. 11
- F5
Note (7) added by S.I. 1987/1806, art. 11(2)
- F6
Sch. 5 Group 10 Note (8) added (1.1.1993) by S.I. 1992/3126, art. 2(b).
- F7
Marginal citations
- M1