Sch 4A para 9C
(1) Where— (a) a supply of services to a relevant business person consisting of ancillary transport services would otherwise be treated as made in the United Kingdom, and (b) the services are physically performed wholly outside the United Kingdom , the supply is to be treated as made outside the United Kingdom . (2) In sub-paragraph (1)(a) “ancillary transport services” means loading, unloading, handling and similar activities.