SCHEDULES
SCHEDULE 8 Zero-rating
Part II The Groups
Group 7— International services
2
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.