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 F1...;

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 F2United Kingdom.

Note: This Group does not include any services of a description specified in Group 2 or Group 5 of Schedule 9.