| http://www.w3.org/ns/prov#value | - The Board erred when it held that it could certify a levy on the memory integrated into a digital audio recorder. ...[164] In my respectful view, it is for Parliament to decide whether digital audio recorders such as MP3 players are to be brought within the class of items that can be levied under Part VIII. As Part VIII now reads, there is no authority for certifying a levy on such devices or the
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