SolvedVATGPB10110 | Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 19 - Engineering, excluding computer engineering, and related process services
From HM Revenue & Customs · VAT Government and Public Bodies
This Heading has a deliberately narrow application in that it excludes computer engineering.
Includes
Recovery on manufacturing and the related commissioning processes
Excludes
Installation of plant
Manufacture of drugs