Schedule 8, Part II, Group 7, item 2

The supply of services consisting of the making of arrangements for— the export of any goods ...; a supply of services of the description specified in item 1 of this Group; or any supply of services which is made outside the United Kingdom. Note: This Group does not include any services of a description specified in Group 2 or Group 5 of Schedule 9.

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