SCHEDULES
SCHEDULE 5 Zero-Rating
F3Group 9—International Services
Annotations:
Amendments (Textual)
F22
The supply of services consisting of the making of arrangements for—
a
the export of any goods to a place outside the member States;
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 member States.
Note: This Group does not include any services of a description specified in Group 2 or Group 5 of Schedule 6 to this Act.
Sch. 5 Group 9 substituted (1.1.1993) by S.I. 1992/3223, art.2.