SCHEDULES
SCHEDULE 8Zero-rating
Part IIThe Groups
Group 7— International services
1Item No
The supply of services of work carried out on goods which, for that purpose, have been obtained or acquired in, or imported into, any of the member States and which are intended to be, and in fact are, subsequently exported to a place outside the member States—
a
by or on behalf of the supplier; or
b
where the recipient of the services belongs in a place outside the member States, by or on behalf of the recipient.