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HMRC internal manual

VAT Government and Public Bodies

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HM Revenue & Customs
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Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 66 - Transport research of the kind normally carried out for the Department for Transport

This Heading allows recovery on transport research of the kind normally carried out for the Department for Transport.

Departments in the devolved administrations which carry out functions delegated to them by the Department for Transport may recover VAT incurred on transport research under this Heading.