# Value Added Tax Act 1994, Paragraph 2


The supply of services consisting of the making of arrangements for—
(a) the export of any goods ...;
(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 United Kingdom.
Note: This Group does not include any services of a description specified in Group 2 or Group 5 of Schedule 9.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/7/paragraph/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-7/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.