SolvedVATGPB10390 | Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 33 - Library services
From HM Revenue & Customs · VAT Government and Public Bodies
This Heading covers the use of external libraries such as university libraries, independent academic libraries and electronic/online library services.
Includes
Internet hosted library services which provide access to backdated journals, periodicals, medical books, etc
Excludes
Subscriptions to publications, electronic journals, single online journals, magazines, etc