Zero-rating applies to the making of arrangements for:

(1)the supply of, or of space in, any qualifying ship or aircraft;

(2)the supply of any services included in items 1, 2, 3 to 9 and 11; and

(3)the supply of any goods included in items 2A, 2B or 3(d) (VATA 1994, Sch. 8, Grp. 8, item 10 and Note (7)).

Zero-rating applies to:

(1)a supply of services consisting of the handling or storage of (a) 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 (b) such goods in connection with such transport; or

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