6

  Any services provided for—

a

the handling of ships, aircraft or railway vehicles—

i

in a port, customs and excise airport or international railway area, or

ii

outside the United Kingdom;

b

the handling or storage—

i

in a port,

ii

on land adjacent to a port,

iii

in a customs and excise airport,

iv

in an international railway area, or

v

in a temporary storage facility,

of goods carried in a ship, aircraft or railway vehicle.