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27mm - 37mm Step Up Ring

Price:   £4.95  (Including: VAT at 17.5%)
Quantity:

Allows 37mm filters to to fit 27mm lenses. 
27mm - 49mm Step Up Ring

Price:   £4.95  (Including: VAT at 17.5%)
Quantity:

Allows 49mm filters to to fit 27mm lenses. 
28mm - 37mm Step Up Ring

Price:   £4.95  (Including: VAT at 17.5%)
Quantity:

Allows 37mm ffilters to to fit 28mm lenses.