{
  "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-5/part-1n2/paragraph-2",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-5/part-1n2/paragraph-2.json",
  "legislation": "ukpga/1983/55",
  "legislation_title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
  "path": "schedule/5/part/1n2/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "The supply of services consisting of the making of arrangements for—\n(a) the export of any goods to a place outside the member States;\n(b) a supply of services of the description specified in item 1 of this Group; or\n(c) any supply of services which is made outside the member States.\nNote: This Group does not include any services of a description specified in Group 2 or Group 5 of Schedule 6 to this Act.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5 Group 9 substituted (1.1.1993) by S.I. 1992/3223, art.2."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/55/schedule/5/part/1n2/paragraph/2",
    "retrieved_at": "2026-10-29T10:04:55.994456+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}