11U.K.The supply—
(a)of services consisting of
[F1(i)the transport of goods to or from a place—
(a)from which they are to be exported [F2to a place outside the United Kingdom], or
(b)to which they have been imported [F3from a place outside the United Kingdom],
(ii)the handling or storage of those goods at [F4the place from which the goods are to be so exported, or the place to which they have been so imported], or
(iii)the handling or storage of those goods in connection with their transport to or from that place, 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, [F5item 6A,] item 9 or paragraph (a) of item 10 of this Group.
Textual Amendments
F1Words in Sch. 8 Pt. II substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(4)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
F2Words in Sch. 8 Group 8 Item 11(a)(i)(a) inserted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 3(3)(a)(i) (as amended by S.I. 2021/779, regs. 1, 2)
F3Words in Sch. 8 Group 8 Item 11(a)(i)(b) inserted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 3(3)(a)(ii) (as amended by S.I. 2021/779, regs. 1, 2)
F4Words in Sch. 8 Group 8 Item 11(a)(ii) substituted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 3(3)(b) (as amended by S.I. 2021/779, regs. 1, 2)
F5Words in Sch. 8 Pt. II Group 8 item 11(b) inserted (1.4.1995) by S.I. 1995/653, arts. 1, 4