# Value Added Tax Act 1994, Paragraph 5


The transport of goods—
(a) in the course of an importation from a place outside to a place within the United Kingdom, or
(b) in the course of an exportation from a place within to a place outside the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/8/paragraph/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.