# Finance Act 1996, Section 29: Work on materials.


(1) The Value Added Tax Act 1994 shall be amended as follows.
(2) After subsection (2) of section 30 there shall be inserted the following subsection—
“(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—
(a) those goods are of a description for the time being specified in Schedule 8; or
(b) a supply by him of those goods to the person to whom he supplies the services would be of a description so specified.”
(3) In subsection (5) of section 55 (supplies of gold), after paragraph (b) there shall be inserted the following—
“; or
(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.”;
and the word “or” at the end of paragraph (a) shall be omitted.
(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.
(5) This section shall apply to supplies made on or after 1st January 1996.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/section/29 (the official version)
Page: https://openlegislation.uk/finance-act-1996/section-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.