Paragraph 2 F1

United Kingdom

The supply of services consisting of the making of arrangements for—

(a)

the export of any goods to a place outside the member States;

(b)

a supply of services of the description specified in item 1 of this Group; or

(c)

any supply of services which is made outside the member States.

Note: This Group does not include any services of a description specified in Group 2 or Group 5 of Schedule 6 to this Act.

Annotations

F1: Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)