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SCHEDULES

SCHEDULE 8U.K. Zero-rating

Part IIU.K. The Groups

Group 13— Imports, exports etc.U.K.

2U.K.The supply to or by an overseas authority, overseas body or overseas trader, charged with the management of any defence project which is the subject of an international collaboration arrangement or under direct contract with any government or government-sponsored international body participating in a defence project under such an arrangement, of goods or services in the course of giving effect to that arrangement.