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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 34 - Maintenance and care of livestock and fauna in connection with the Royal Parks

This Heading covers maintenance and care of livestock and fauna in the Royal Parks.

Includes

  • Veterinary costs
  • Tree surgeon’s services
  • Vaccination programmes