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Purchase Tax (School Equipment)

Volume 833: debated on Monday 20 March 1972

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asked the Chancellor of the Exchequer if he will list the articles specialised for use in schools not chargeable for purchase tax.

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.