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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 38 - Maintenance and repair of statues, monuments and works of art

This Heading covers the maintenance and repair of statues, monuments and works of art.

Includes

  • Cleaning
  • Restoration costs
  • Removal & relocation costs

Excludes

  • Expenses relating to the design and installation of new monuments