Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Government and Public Bodies

From
HM Revenue & Customs
Updated
, see all updates

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 43

Operation and maintenance of static test facilities, engineering and support services and test range industrial support and security/safety services including those acquired for the purposes of research and development

This Heading covers operation and maintenance of static test facilities, engineering and support services and test range industrial support and security/safety services including those acquired for the purposes of research and development.