Schedule 8, Part II, Group 8, item 11

The supply— of services consisting of the transport of goods to or from a place— from which they are to be exported to a place outside the United Kingdom, or to which they have been imported from a place outside the United Kingdom, the handling or storage of those goods at the place from which the goods are to be so exported, or the place to which they have been so imported, or the handling or storage of those goods in connection with their transport to or from that place, or to a person who receives the supply for the purpose of a business carried on by him and who belongs outside the United Kingdom, of services of a description specified in paragraph (a) of item 6, item 6A, item 9 or paragraph (a) of item 10 of this Group.

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