§ (2) Section 22 shall be omitted.
§ (3) 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.".
§ (4) In subsection (5) of section 55, 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.
§ (5) Paragraph 2 of Schedule 4 shall be omitted.
§ (6) This Resolution shall apply to supplies made on or after 1st January 1996.