# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 12

Extent: E+W+S+N.I.

The supply—
(a) 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
(b) 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.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/5/paragraph/12 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-5/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.