Section 5 (inserted by the Act of 1978) of the Principal Act is hereby amended -
(a) in paragraph (c) of subsection (6) -
(i) by the insertion in subparagraph (iii) after "movable goods" of "except where the provisions of subparagraph (iv) of paragraph (f) apply", and
(ii) by the insertion in subparagraph (iv) after "movable goods" of ", including contract work, except where the provisions of subparagraph (iv) of paragraph (f) apply",
and
(b) in paragraph (f) of subsection (6), by the insertion of the following subparagraph after subparagraph (iii):
"(iv) valuation of or work on movable goods, including contract work, in cases where the goods are dispatched or transported out of the Member State where the valuation or work was physically carried out.".