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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 20 - Environmental protection services of the kind normally carried out for the Department of the Environment, Food and Rural Affairs

This Heading allows recovery on environmental protection services of the kind normally carried out for the Department for Environment, Food and Rural Affairs (DEFRA).