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Mr. Michael Cocks
asked the Chancellor of the Exchequer if he will list the articles specialised for use in schools not chargeable for purchase tax.
Mr. Higgins
Details are published in Customs and Excise Notice No. 78, and I am sending the hon. Member a copy. The important items in this context are: some school furniture; projectors only suitable for filmstrip; cassette loaded loop projectors; projectors suitable only for film of 70mm width; and certain sound recording and reproducing instruments only for use in a course of instruction.