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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 64

Surveying, certification and registration in connection with ships and relevant record-keeping and verification, issue of certification, cards, discharge books and campaign medals to seamen

This Heading covers surveying, certification and registration in connection with ships and relevant record-keeping and verification, issue of certification cards, discharge books and campaign medals to seamen.