Section 5 (inserted by the Act of 1978) of the Principal Act is hereby amended -
(a) in subsection (3A) (inserted by the Act of 1986) by the substitution of "specified in paragraphs (f) and (g) of subsection (6) or in the Fourth Schedule" for "specified in the Fourth Schedule", and
(b) in subsection (6):
(i) by the substitution of the following paragraph for paragraph (b):
"(b) Transport services, with the exception of intra-Community transport of goods, shall be deemed, for the purposes of this Act, to be supplied where the transport takes place.",
(ii) by the substitution of the following subparagraph for subparagraph (ii) of paragraph (c):
"(ii) ancillary transport activities such as loading, unloading and handling, with the exception of activities ancillary to the intra-Community transport of goods received by a person registered for value-added tax in any Member State,", and
(iii) by the insertion of the following paragraphs after paragraph (e) (inserted by the Act of 1986):