Sch 4A para 11
(1) A supply of services to a person who is not a relevant business person consisting of the transportation of goods is to be treated as made in the country in which the transportation takes place, and (in a case where it takes place in more than one country) in proportion to the distances covered in each. (2) For the purposes of sub-paragraph (1) transportation which takes place partly outside the territorial jurisdiction of a country is to be treated as taking place wholly in the country if— (a) it takes place in the course of a journey between two points in the country (whether or not as part of a longer journey involving travel to or from another country), and (b) the means of transport used does not (except in an emergency or involuntarily) stop, put in or land in another country in the course of the journey between those two points. (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .