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HMRC internal manual

VAT Government and Public Bodies

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 73 - Services relating to Action Teams for Jobs and Employment Zones

The old Heading which allowed recovery on ‘mentoring and counselling to help people in to work as part of the New Deal and ONE Programme’ has been withdrawn. This is because activities which used to fall under this Heading have largely been absorbed in to the newly reworded Heading 72.