# Value Added Tax Act 1994, Paragraph 9B


Where—
(a) a supply of services to a relevant business person consisting of the transportation of goods would otherwise be treated as made in the United Kingdom, and
(b) the transportation takes place wholly outside the United Kingdom,
the supply is to be treated as made outside the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/4A/paragraph/9B (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-9B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.