SCHEDULES
SCHEDULE 8 Zero-rating
Part II The Groups
Group 8— Transport
11
The supply—
a
of services consisting of
i
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
ii
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, F1item 6A,.item 9 or paragraph (a) of item 10 of this Group.