SCHEDULES
F1SCHEDULE 4APlace of supply of services: special rules
Part 2Exceptions relating to supplies made to relevant business person
F2Ancillary transport services
9C
(1)
Where—
(a)
a supply of services to a relevant business person consisting of ancillary transport services would otherwise be treated as made in the United Kingdom, and
(b)
the services are physically performed wholly outside the member States,
the supply is to be treated as made wholly outside the member States.
(2)
In sub-paragraph (1)(a) “ancillary transport services” means loading, unloading, handling and similar activities.