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There are currently no known outstanding effects for the Finance Act 1996, Section 29.
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(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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