SCHEDULES
F1SCHEDULE 4APlace of supply of services: special rules
Part 2Exceptions relating to supplies made to relevant business person
F2Transport of goods
9B
Where—
(a)
a supply of services to a relevant business person consisting of the transportation of goods would otherwise be treated as made in the United Kingdom, and
(b)
the transportation takes place wholly F3outside the United Kingdom,
the supply is to be treated as made F4outside the United Kingdom.