For Item 6 substitute—

“6

  Any services provided for—

(a)

the handling of ships, aircraft or railway vehicles—

(i)

in a port, customs and excise airport or international railway area, or

(ii)

outside the United Kingdom;

(b)

the handling or storage—

(i)

in a port,

(ii)

on land adjacent to a port,

(iii)

in a customs and excise airport,

(iv)

in an international railway area, or

(v)

in a temporary storage facility,

of goods carried in a ship, aircraft or railway vehicle.”.