
1 
This Order may be cited as the Value Added Tax (International Services and Transport) Order 1992 and shall come into force on 1st January 1993.
2 
For Group 9 (international services) of Schedule 5 to the Value Added Tax Act 1983 there shall be substituted the following—“

GROUP 9
Item No.
1. 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. 
2. The supply of services consisting of the making of arrangements for—
(a) the export of any goods to a place outside the member States;
(b) a supply of services of the description specified in item 1 of this Group; or
(c) any supply of services which is made outside the member States.
Note: This Group does not include any services of a description specified in Group 2 or Group 5 of Schedule 6 to this Act.”.
3 
Group 10 (transport) of Schedule 5 to the Value Added Tax Act 1983 shall be varied in accordance with this article—
(a) for item 5 there shall be substituted the following—“
 The transport of goods from a place within to a place outside the member States or vice versa, to the extent that those services are supplied within the United Kingdom.”;
(b) in paragraph (b) of item 10 “11” shall be deleted;
(c) item 11 shall be deleted;
(d) for item 12 there shall be substituted the following—“
 The supply—
(a) of services consisting of the handling or storage of goods at or their transport to or from a place at which they are to be exported to or have been imported from a place outside the member States or of the handling or storage of such goods in connection with such transport; or
(b) 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 9 or paragraph (a) of item 10 of this Group.”.
4 
Article 8 of the Value Added Tax (Transport) Order 1990 is hereby revoked.
Irvine Patnick
Gregory Knight
Two of the Lords Commissioners of Her Majesty’s Treasury
16th December 1992