Section 30(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— those goods are of a description for the time being specified in Schedule 8; or a supply by him of those goods to the person to whom he supplies the services would be of a description so specified.

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Source: legislation.gov.uk · retrieved 2026-07-28