2U.K.The supply of services consisting of the making of arrangements for—
(a)the export of any goods to a place outside the member States;
(b)a supply of services of the description specified in item 1 of this Group; or
(c)any supply of services which is made outside the member States.
Note: This Group does not include any services of a description specified in Group 2 or Group 5 of Schedule 9.