# Value Added Tax Act 1994, Paragraph 1: Item No.


The supply of services of work carried out on goods which, for that purpose, have been obtained ... in, or imported into, the United Kingdom and which are intended to be, and in fact are, subsequently exported ...—
(a) by or on behalf of the supplier; or
(b) where the recipient of the services belongs in a place outside the United Kingdom, by or on behalf of the recipient.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/7/paragraph/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-7/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.