SCHEDULES

SCHEDULE 5 Zero-Rating

F3Group 9—International Services

Annotations:
Amendments (Textual)
F3

Sch. 5 Group 9 substituted (1.1.1993) by S.I. 1992/3223, art.2.

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.