8

Services—

a

of the transportation of goods which begins in one member State and ends in a different member State;

b

of loading, unloading, handling and similar activities carried out in connection with services of the description specified in sub-paragraph (a) above;

c

consisting of the making of arrangements for, or of any other activity intended to facilitate, the making by or to another person of—

i

a supply of a description specified in sub-paragraph (a) or (b) above; or

ii

any supply not falling within (i) above, except a supply of any services of a description specified in paragraphs 1 to 7 of this Schedule2,

which are treated as supplied in the United Kingdom by virtue of the recipient’s having made use of his registration number for the purpose of the supply; and section 7(1) of this Act3 shall have effect in relation to the services described in sub-paragraphs (a) to (c) above as if the recipient belongs in the United Kingdom if, and only if, he is a taxable person.