SolvedVATGPB10570 | Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 42 - Office removals
From HM Revenue & Customs · VAT Government and Public Bodies
This Heading covers services involved with office removals.
Includes
Office relocation contractors
Provision of removal services
Crate hire when part of a removal contract
Contractors moving office accommodation, for example from one floor to another
Excludes
Crate hire alone