Section 14(2)

In these Regulations, “geographical classification” means— the area where the goods, services or works are to be supplied in the United Kingdom, by reference to the relevant ITL 1, ITL 2, and ITL 3 areas listed on the webpage entitled “International Geographies” on the website for the Office for National Statistics as amended from time to time, or where the goods, services or works are to be supplied outside the United Kingdom, the name of the country and, where appropriate, the region where they are to be supplied.

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Source: legislation.gov.uk · retrieved 2026-09-04