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HMRC internal manual

VAT Government and Public Bodies

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Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 5 - Agricultural services of the kind normally carried out by the Farming and Rural Conservation Agency

The wording of this Heading was amended in 2008 when the Farming and Rural Conservation Agency was abolished under a machinery of Government change.

This Heading covers agricultural services of the kind normally carried out by the Farming and Rural Conservation Agency.

The Heading can be used by the departments of the devolved administrations which have assumed responsibility for such activities from the Department for Environment, Food and Rural Affairs (DEFRA).