The Value Added Tax (International Services and Transport) Order 1992

3.  Group 10 (transport) of Schedule 5 to the Value Added Tax Act 1983 shall be varied in accordance with this article—

(a) for item 5 there shall be substituted the following—

• “The transport of goods from a place within to a place outside the member States or vice versa, to the extent that those services are supplied within the United Kingdom.”;

(b) in paragraph (b) of item 10 “11” shall be deleted;

(c) item 11 shall be deleted;

(d) for item 12 there shall be substituted the following—

• “The supply—

  (a)

  of services consisting of the handling or storage of goods at or their transport to or from a place at which they are to be exported to or have been imported from a place outside the member States or of the handling or storage of such goods in connection with such transport; or

  (b)

  to a person who receives the supply for the purpose of a business carried on by him and who belongs outside the United Kingdom, of services of a description specified in paragraph (a) of item 6, item 9 or paragraph (a) of item 10 of this Group.”.