{
  "url": "https://openlegislation.uk/finance-act-1996/section-29",
  "json_url": "https://openlegislation.uk/finance-act-1996/section-29.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "section/29",
  "kind": "section",
  "number": "29",
  "heading": "Work on materials.",
  "text": "(1) The Value Added Tax Act 1994 shall be amended as follows.\n(2) After subsection (2) of section 30 there shall be inserted the following subsection—\n(2A) A supply by a person of services which consist of applying a treatment or process to another person’s goods is zero-rated by virtue of this subsection if by doing so he produces goods, and either—\n(a) those goods are of a description for the time being specified in Schedule 8; or\n(b) a supply by him of those goods to the person to whom he supplies the services would be of a description so specified.\n(3) In subsection (5) of section 55 (supplies of gold), after paragraph (b) there shall be inserted the following—\n; or\n(c) any supply of services consisting in the application to another person’s goods of a treatment or process which produces goods a supply of which would fall within paragraph (a) above.\n;\nand the word “or” at the end of paragraph (a) shall be omitted.\n(4) Paragraph 2 of Schedule 4 (which provides that the treatment or processing of another person’s goods shall in certain circumstances be a supply of goods) shall be omitted.\n(5) This section shall apply to supplies made on or after 1st January 1996.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/section/29",
    "retrieved_at": "2026-10-28T17:14:20.051693+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}