# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 2

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

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.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/5/part/1n2/paragraph/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-5/part-1n2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.