1a supply to or by an overseas authority, overseas body or overseas trader, charged with the management of any defence project which is the subject of an international collaboration arrangement or under direct contract with any government or government-sponsored international body participating in a defence project under such an arrangement,
2of goods or services in the course of giving effect to that arrangement (VATA 1994, Sch. 8, Grp. 13, item 2; Directive 2006/112, art. 151).