12The supply to a person in his business capacity (and not in his private capacity) who in that capacity belongs in a country other than the United Kingdom—
(a)of services consisting of the handling or storage of goods at or their transport to or from the place at which they are to be exported or have been imported or of the handling or storage of such goods in connection with such transport; or
(b)of services comprised in paragraph (a) of item 6, item 9 or paragraph (a) of item 10.