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HMRC internal manual

VAT Government and Public Bodies

From
HM Revenue & Customs
Updated
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Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 19 - Engineering and related process services

This Heading has a deliberately narrow application in that it excludes computer engineering.

Includes

  • Recovery on manufacturing and the related commissioning processes

Excludes 

  • Installation of plant