Sch 8 Pt II para 11
The supply— (a) of services consisting of (i) the transport of goods to or from a place— (a) from which they are to be exported to a place outside the United Kingdom , or (b) to which they have been imported from a place outside the United Kingdom , (ii) the handling or storage of those goods at the place from which the goods are to be so exported, or the place to which they have been so imported , or (iii) the handling or storage of those goods in connection with their transport to or from that place, 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 6A, item 9 or paragraph (a) of item 10 of this Group.