Schedule 8, Part II, Group 7, item 1

The supply of services of work carried out on goods which, for that purpose, have been obtained ... in, or imported into, the United Kingdom and which are intended to be, and in fact are, subsequently exported ...— by or on behalf of the supplier; or where the recipient of the services belongs in a place outside the United Kingdom, by or on behalf of the recipient.

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