# Value Added Tax Act 1994, Paragraph 9C


(1) Where—
(a) a supply of services to a relevant business person consisting of ancillary transport services would otherwise be treated as made in the United Kingdom, and
(b) the services are physically performed wholly outside the United Kingdom,
the supply is to be treated as made outside the United Kingdom.
(2) In sub-paragraph (1)(a) “ancillary transport services” means loading, unloading, handling and similar activities.

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