11U.K.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.
Textual Amendments
F1Words in Sch. 8 Pt. II Group 8 item 11(b) inserted (1.4.1995) by S.I. 1995/653, arts. 1, 4