Schedule 4A, Part 2, paragraph 9C

Where— a supply of services to a relevant business person consisting of ancillary transport services would otherwise be treated as made in the United Kingdom, and the services are physically performed wholly outside the United Kingdom, the supply is to be treated as made outside the United Kingdom. In sub-paragraph (1)(a) “ancillary transport services” means loading, unloading, handling and similar activities.

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Source: legislation.gov.uk · retrieved 2026-07-28