OpenLegislation

Article 3

Original text. Later amendments are not shown.

Services—

(a)

which are supplied to a person who belongs outside the member States;

(b)

which are directly linked to the export of goods to a place outside the member States; or

(c)

which consist of the making of arrangements for a supply of services of a description specified in paragraph (a) or (b) above,

provided the supply is exempt, or would have been exempt if made in the United Kingdom, by virtue of any item of Group 2, or any of items 1 to 7 of Group 5, of Schedule 6 to the Value Added Tax Act 1983.