SCHEDULES
SCHEDULE 8 Zero-rating
C1Part II The Groups
Annotations:
Modifications etc. (not altering text)
Group 7— International services
1 Item No.
The supply of services of work carried out on goods which, for that purpose, have been obtained or acquired in, or imported into, any of the member States and which are intended to be, and in fact are, subsequently exported to a place outside the member States—
a
by or on behalf of the supplier; or
b
where the recipient of the services belongs in a place outside the member States, by or on behalf of the recipient.
Sch. 8 Pt. II Group 12 Note (2D)(i) is revoked (7.12.2015) as it appears in the inserting provision S.I. 2009/2972, art. 6 by virtue of The National Health Service (General Medical Services Contracts) Regulations 2015 (S.I. 2015/1862), regs. 1(2), 98, Sch. 5