Sch 8 Pt II para 2 Item No.
The supply of services consisting of the making of arrangements for— (a) the export of any goods ...; (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 United Kingdom . Note: This Group does not include any services of a description specified in Group 2 or Group 5 of Schedule 9.