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mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman","serif";} </style> <![endif]--><!-- TemplateBeginEditable name="doctitle" --><!-- TemplateEndEditable --><!-- TemplateBeginEditable name="head" --><!-- TemplateEndEditable --><!--[if gte mso 9]><xml> <o:shapedefaults v:ext="edit" spidmax="1026"/> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext="edit"> <o:idmap v:ext="edit" data="1"/> </o:shapelayout></xml><![endif]--> </head> <body bgcolor="#FFFF99" lang=EN-GB link="#42413C" vlink="#6E6C64" style='tab-interval:36.0pt'> <div class=WordSection1> <p class=MsoNormal style='background:#ADB96E'><span style='font-family:"Verdana","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black'><a href="index.html"><span class=SpellE>DairyNI</span></a> <o:p></o:p></span></p> <!-- end .header --> <div> <p style='background:#CCC49F'><span style='font-family:"Verdana","sans-serif"; color:black'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=831 style='width:623.6pt;margin-left:-.75pt;border-collapse:collapse;mso-yfti-tbllook: 1184;mso-padding-alt:0cm 5.4pt 0cm 5.4pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:12.75pt'> <td width=103 nowrap colspan=4 valign=bottom style='width:77.2pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=115 nowrap colspan=3 valign=bottom style='width:86.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=72 nowrap colspan=4 valign=bottom style='width:54.2pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.65pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.7pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.85pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.65pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:49.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=71 nowrap colspan=3 valign=bottom style='width:53.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:1;height:12.75pt;mso-row-margin-right:567.8pt'> <td width=74 nowrap colspan=2 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=757 colspan=33><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:2;height:12.75pt;mso-row-margin-right:567.8pt'> <td width=74 nowrap colspan=2 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=757 colspan=33><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:3;height:12.75pt;mso-row-margin-right:567.8pt'> <td width=74 nowrap colspan=2 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=757 colspan=33><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:4;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=233 nowrap colspan=11 valign=bottom style='width:175.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>4th January 2012 - Tax Credits<o:p></o:p></span></b></p> </td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:5;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=188 nowrap colspan=5 valign=bottom style='width:141.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:6;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=584 nowrap colspan=26 valign=bottom style='width:438.05pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>Tax credits are a tax free payment from the government for low income individuals and families<o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:7;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=188 nowrap colspan=5 valign=bottom style='width:141.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:8;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=584 nowrap colspan=26 valign=bottom style='width:438.05pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>A family with 2 healthy children where the parents between them work 30 or more hours per week<o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:9;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=584 nowrap colspan=26 valign=bottom style='width:438.05pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>can generally expect to receive tax credits of £6,779 for the 2011/12 tax year based on a joint<o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:10;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=233 nowrap colspan=11 valign=bottom style='width:175.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>household income of £15,000<o:p></o:p></span></p> </td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:11;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=188 nowrap colspan=5 valign=bottom style='width:141.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:12;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=391 nowrap colspan=17 valign=bottom style='width:292.95pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>Tax credits can be a valuable tool when managing a business.<o:p></o:p></span></p> </td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:13;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=188 nowrap colspan=5 valign=bottom style='width:141.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:14;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=584 nowrap colspan=26 valign=bottom style='width:438.05pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>The way tax credits work is by awarding family's tax credits based on their circumstances<o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:15;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=391 nowrap colspan=17 valign=bottom style='width:292.95pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span class=GramE><span style='font-size:10.0pt; font-family:"Arial","sans-serif"'>and</span></span><span style='font-size: 10.0pt;font-family:"Arial","sans-serif"'> then reducing the award depending on their income.<o:p></o:p></span></p> </td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:16;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=188 nowrap colspan=5 valign=bottom style='width:141.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:17;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=584 nowrap colspan=26 valign=bottom style='width:438.05pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>If we assume that the father in the example above is a farmer who is thinking about investing<o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:18;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=584 nowrap colspan=26 valign=bottom style='width:438.05pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span class=GramE><span style='font-size:10.0pt; font-family:"Arial","sans-serif"'>in</span></span><span style='font-size: 10.0pt;font-family:"Arial","sans-serif"'> a new mower costing £5,000.<span style='mso-spacerun:yes'>  </span>It may help to think of how tax credits could help fund the <o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:19;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=203 nowrap colspan=6 valign=bottom style='width:152.5pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span class=GramE><span style='font-size:10.0pt; font-family:"Arial","sans-serif"'>mower</span></span><span style='font-size: 10.0pt;font-family:"Arial","sans-serif"'>.<o:p></o:p></span></p> </td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:20;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=188 nowrap colspan=5 valign=bottom style='width:141.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:21;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=584 nowrap colspan=26 valign=bottom style='width:438.05pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>If the farmer spends £5,000 on the mower this will be <span class=SpellE>elegible</span> for Capital Allowances meaning <o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:22;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=456 nowrap colspan=20 valign=bottom style='width:341.75pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>that his profits of £15,000 will be reduced to £10,000 for the 2011/12 tax year<o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:23;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=188 nowrap colspan=5 valign=bottom style='width:141.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:24;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=584 nowrap colspan=26 valign=bottom style='width:438.05pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>This then has the effect of increasing his family's tax credit award from £6,779 to £8,822 for<o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:25;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=218 nowrap colspan=8 valign=bottom style='width:163.75pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span class=GramE><span style='font-size:10.0pt; font-family:"Arial","sans-serif"'>the</span></span><span style='font-size: 10.0pt;font-family:"Arial","sans-serif"'> 2011/12 tax year.<o:p></o:p></span></p> </td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:26;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=188 nowrap colspan=5 valign=bottom style='width:141.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:27;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=520 nowrap colspan=23 valign=bottom style='width:389.9pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>Another rule with tax credits is that the household income can increase by £10,000<o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:28;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=584 nowrap colspan=26 valign=bottom style='width:438.05pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>from this year to next and your tax credit award for next year will still be based on this years <o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:29;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=203 nowrap colspan=6 valign=bottom style='width:152.5pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span class=GramE><span style='font-size:10.0pt; font-family:"Arial","sans-serif"'>income</span></span><span style='font-size: 10.0pt;font-family:"Arial","sans-serif"'>.<o:p></o:p></span></p> </td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:30;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=188 nowrap colspan=5 valign=bottom style='width:141.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:31;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=584 nowrap colspan=26 valign=bottom style='width:438.05pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>This means that when 2012/13 comes and the farmers profits return to £15,000 his family<o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:32;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=391 nowrap colspan=17 valign=bottom style='width:292.95pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>will still receive the the increased amount of tax credits (£8,822)<o:p></o:p></span></p> </td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:33;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=188 nowrap colspan=5 valign=bottom style='width:141.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:34;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=584 nowrap colspan=26 valign=bottom style='width:438.05pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>The final part of the puzzle is found when the farmer is completing his income tax return.<o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:35;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=520 nowrap colspan=23 valign=bottom style='width:389.9pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>As we mentioned before, the mower will be <span class=SpellE>elegible</span> for capital allowances and will <o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:36;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=520 nowrap colspan=23 valign=bottom style='width:389.9pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span class=GramE><span style='font-size:10.0pt; font-family:"Arial","sans-serif"'>reduce</span></span><span style='font-size: 10.0pt;font-family:"Arial","sans-serif"'> the farmers profits by £5,000. This will save him 20% tax and 9% NIC.<o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:37;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=520 nowrap colspan=23 valign=bottom style='width:389.9pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>This will mean he will pay £1,450 less to the taxman than if he didn t buy the mower.<o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:38;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=188 nowrap colspan=5 valign=bottom style='width:141.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:39;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=188 nowrap colspan=5 valign=bottom style='width:141.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:40;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=203 nowrap colspan=6 valign=bottom style='width:152.5pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b><u><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>Summary<o:p></o:p></span></u></b></p> </td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:41;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=188 nowrap colspan=5 valign=bottom style='width:141.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>£<o:p></o:p></span></b></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:42;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=188 nowrap colspan=5 valign=bottom style='width:141.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:43;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=203 nowrap colspan=7 valign=bottom style='width:152.5pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>Cost of Mower<o:p></o:p></span></p> </td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal align=right style='text-align:right'><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>5,000<o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:44;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=188 nowrap colspan=5 valign=bottom style='width:141.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:45;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=188 nowrap colspan=5 valign=bottom style='width:141.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><u><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>Less<o:p></o:p></span></u></p> </td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:46;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=283 nowrap colspan=12 valign=bottom style='width:212.55pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>Extra tax credits awarded in 2011/12<o:p></o:p></span></p> </td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal align=right style='text-align:right'><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>(2,043)<o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:47;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=283 nowrap colspan=12 valign=bottom style='width:212.55pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>Extra tax credits awarded in 2012/13<o:p></o:p></span></p> </td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal align=right style='text-align:right'><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>(2,043)<o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:48;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=203 nowrap colspan=7 valign=bottom style='width:152.5pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>Tax &amp; NIC relief<o:p></o:p></span></p> </td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal align=right style='text-align:right'><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>(1,450)<o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:49;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=188 nowrap colspan=5 valign=bottom style='width:141.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:50;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=376 nowrap colspan=16 valign=bottom style='width:281.7pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>Extra money in farmers pocket from buying mower<o:p></o:p></span></p> </td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;border:none; border-top:solid windowtext 1.0pt;mso-border-top-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal align=right style='text-align:right'><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>(536)<o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:51;height:13.5pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=188 nowrap colspan=5 valign=bottom style='width:141.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:13.5pt'></td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:13.5pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:13.5pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:13.5pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;border:none; border-bottom:double windowtext 2.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>&nbsp;<o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:13.5pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:13.5pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:52;height:13.5pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=188 nowrap colspan=5 valign=bottom style='width:141.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:13.5pt'></td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:13.5pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:13.5pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:13.5pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:13.5pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:13.5pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:53;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=15 nowrap valign=bottom style='width:11.25pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=188 nowrap colspan=5 valign=bottom style='width:141.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:54;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=203 nowrap colspan=6 valign=bottom style='width:152.5pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b><u><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>Tax Tip<o:p></o:p></span></u></b></p> </td> <td width=15 nowrap colspan=2 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:55;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=520 nowrap colspan=23 valign=bottom style='width:389.9pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>Always consider how investing in machinery will <span class=SpellE>effect</span> your tax credits. You could be<o:p></o:p></span></p> </td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:56;height:12.75pt;mso-row-margin-right:89.55pt'> <td width=218 nowrap colspan=8 valign=bottom style='width:163.75pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span class=GramE><span style='font-size:10.0pt; font-family:"Arial","sans-serif"'>pleasantly</span></span><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'> surprised.<o:p></o:p></span></p> </td> <td width=15 nowrap colspan=3 valign=bottom style='width:11.25pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=2 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=92 nowrap colspan=4 valign=bottom style='width:69.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=65 nowrap colspan=3 valign=bottom style='width:48.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap colspan=3 valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=119 colspan=3><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:57;height:12.75pt;mso-row-margin-right:54.5pt'> <td width=77 nowrap colspan=3 valign=bottom style='width:57.95pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=88 nowrap colspan=2 valign=bottom style='width:65.85pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=123 nowrap colspan=7 valign=bottom style='width:91.95pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Tax Allowances<o:p></o:p></span></p> </td> <td width=198 nowrap colspan=9 valign=bottom style='width:148.65pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Tax at Basic Rate 20%<o:p></o:p></span></p> </td> <td width=199 nowrap colspan=9 valign=bottom style='width:148.9pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>National Insurance at 9%<o:p></o:p></span></p> </td> <td width=74 nowrap colspan=3 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Total<o:p></o:p></span></p> </td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=73 colspan=2><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:58;height:12.75pt;mso-row-margin-right:54.5pt'> <td width=77 nowrap colspan=3 valign=bottom style='width:57.95pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=88 nowrap colspan=2 valign=bottom style='width:65.85pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Example 2<o:p></o:p></span></p> </td> <td width=54 nowrap colspan=4 valign=bottom style='width:40.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal align=right style='text-align:right'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>44906<o:p></o:p></span></p> </td> <td width=68 nowrap colspan=3 valign=bottom style='width:51.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal align=right style='text-align:right'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>8981.2<o:p></o:p></span></p> </td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal align=right style='text-align:right'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>4041.54<o:p></o:p></span></p> </td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=74 nowrap colspan=3 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal align=right style='text-align:right'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>13022.74<o:p></o:p></span></p> </td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=73 colspan=2><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:59;height:12.75pt;mso-row-margin-right:54.5pt'> <td width=77 nowrap colspan=3 valign=bottom style='width:57.95pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=88 nowrap colspan=2 valign=bottom style='width:65.85pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=54 nowrap colspan=4 valign=bottom style='width:40.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=68 nowrap colspan=3 valign=bottom style='width:51.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=74 nowrap colspan=3 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=73 colspan=2><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:60;height:12.75pt;mso-row-margin-right:54.5pt'> <td width=77 nowrap colspan=3 valign=bottom style='width:57.95pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=88 nowrap colspan=2 valign=bottom style='width:65.85pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Example 3<o:p></o:p></span></p> </td> <td width=54 nowrap colspan=4 valign=bottom style='width:40.8pt;border:none; border-bottom:solid windowtext 1.0pt;mso-border-bottom-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal align=right style='text-align:right'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>24531<o:p></o:p></span></p> </td> <td width=68 nowrap colspan=3 valign=bottom style='width:51.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal align=right style='text-align:right'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>4906.2<o:p></o:p></span></p> </td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal align=right style='text-align:right'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>2207.79<o:p></o:p></span></p> </td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=74 nowrap colspan=3 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal align=right style='text-align:right'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>7113.99<o:p></o:p></span></p> </td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=73 colspan=2><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:61;height:12.75pt;mso-row-margin-right:54.5pt'> <td width=77 nowrap colspan=3 valign=bottom style='width:57.95pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=88 nowrap colspan=2 valign=bottom style='width:65.85pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=54 nowrap colspan=4 valign=bottom style='width:40.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal align=right style='text-align:right'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>20375<o:p></o:p></span></p> </td> <td width=68 nowrap colspan=3 valign=bottom style='width:51.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=74 nowrap colspan=3 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=73 colspan=2><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:62;height:12.75pt;mso-row-margin-right:54.5pt'> <td width=77 nowrap colspan=3 valign=bottom style='width:57.95pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=343 nowrap colspan=15 valign=bottom style='width:256.9pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Tax Saving in year ended 31 December 2012<o:p></o:p></span></b></p> </td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=74 nowrap colspan=3 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal align=right style='text-align:right'><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>5908.75<o:p></o:p></span></b></p> </td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=73 colspan=2><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:63;height:12.75pt;mso-row-margin-right:54.5pt'> <td width=77 nowrap colspan=3 valign=bottom style='width:57.95pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=88 nowrap colspan=2 valign=bottom style='width:65.85pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=54 nowrap colspan=4 valign=bottom style='width:40.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=68 nowrap colspan=3 valign=bottom style='width:51.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=74 nowrap colspan=3 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=73 colspan=2><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:64;height:12.75pt;mso-row-margin-right:54.5pt'> <td width=618 nowrap colspan=27 valign=bottom style='width:463.75pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>This simple tax planning could save you a tax bill of £5908.75 in simply making full use of the <o:p></o:p></span></p> </td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=74 nowrap colspan=3 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=73 colspan=2><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:65;height:12.75pt;mso-row-margin-right:54.5pt'> <td width=486 nowrap colspan=21 valign=bottom style='width:364.4pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>annual investment allowance before it comes down from £100,000 to £25,000<o:p></o:p></span></p> </td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=74 nowrap colspan=3 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=73 colspan=2><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:66;height:12.75pt;mso-row-margin-right:54.5pt'> <td width=77 nowrap colspan=3 valign=bottom style='width:57.95pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=88 nowrap colspan=2 valign=bottom style='width:65.85pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=54 nowrap colspan=4 valign=bottom style='width:40.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=68 nowrap colspan=3 valign=bottom style='width:51.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=74 nowrap colspan=3 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=73 colspan=2><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:67;height:12.75pt;mso-row-margin-right:54.5pt'> <td width=354 nowrap colspan=15 valign=bottom style='width:265.3pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Writing Down Allowances changes From 6 April 2012<o:p></o:p></span></p> </td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=74 nowrap colspan=3 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=73 colspan=2><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:68;height:12.75pt;mso-row-margin-right:54.5pt'> <td width=77 nowrap colspan=3 valign=bottom style='width:57.95pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=88 nowrap colspan=2 valign=bottom style='width:65.85pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=54 nowrap colspan=4 valign=bottom style='width:40.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=68 nowrap colspan=3 valign=bottom style='width:51.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=74 nowrap colspan=3 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=73 colspan=2><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:69;height:12.75pt;mso-row-margin-right:54.5pt'> <td width=684 nowrap colspan=30 valign=bottom style='width:513.3pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Rates of WDA will be reduced from 20% down to 18%, this will mean that the number of years it takes <o:p></o:p></span></p> </td> <td width=74 nowrap colspan=3 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=73 colspan=2><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:70;height:12.75pt;mso-row-margin-right:54.5pt'> <td width=684 nowrap colspan=30 valign=bottom style='width:513.3pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>to write off plant &amp; machinery is increased substantially and you should be more focused on using your<o:p></o:p></span></p> </td> <td width=74 nowrap colspan=3 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=73 colspan=2><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:71;height:12.75pt;mso-row-margin-right:54.5pt'> <td width=219 nowrap colspan=9 valign=bottom style='width:164.6pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>AIA to full effect each year. <o:p></o:p></span></p> </td> <td width=68 nowrap colspan=3 valign=bottom style='width:51.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=74 nowrap colspan=3 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=73 colspan=2><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:72;height:12.75pt;mso-row-margin-right:54.5pt'> <td width=77 nowrap colspan=3 valign=bottom style='width:57.95pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=88 nowrap colspan=2 valign=bottom style='width:65.85pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=54 nowrap colspan=4 valign=bottom style='width:40.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=68 nowrap colspan=3 valign=bottom style='width:51.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=74 nowrap colspan=3 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=73 colspan=2><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:73;height:12.75pt;mso-row-margin-right:54.5pt'> <td width=77 nowrap colspan=3 valign=bottom style='width:57.95pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=88 nowrap colspan=2 valign=bottom style='width:65.85pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=54 nowrap colspan=4 valign=bottom style='width:40.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=68 nowrap colspan=3 valign=bottom style='width:51.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=74 nowrap colspan=3 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=73 colspan=2><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:74;height:12.75pt;mso-row-margin-right:54.5pt'> <td width=165 nowrap colspan=5 valign=bottom style='width:123.8pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Tax Updates <o:p></o:p></span></p> </td> <td width=54 nowrap colspan=4 valign=bottom style='width:40.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=68 nowrap colspan=3 valign=bottom style='width:51.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=74 nowrap colspan=3 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=73 colspan=2><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:75;height:12.75pt;mso-row-margin-right:54.5pt'> <td width=77 nowrap colspan=3 valign=bottom style='width:57.95pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=88 nowrap colspan=2 valign=bottom style='width:65.85pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=54 nowrap colspan=4 valign=bottom style='width:40.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=68 nowrap colspan=3 valign=bottom style='width:51.15pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=66 nowrap colspan=3 valign=bottom style='width:49.55pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'></td> <td width=74 nowrap colspan=3 valign=bottom style='width:55.8pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=73 colspan=2><p class='MsoNormal'>&nbsp;</td> </tr> <tr style='mso-yfti-irow:76;mso-yfti-lastrow:yes;height:12.75pt;mso-row-margin-right: 54.5pt'> <td width=759 nowrap colspan=33 valign=bottom style='width:569.1pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Regular tax updates will run on the website and if you require any further advice please email me at accountancy@dairyni.com<o:p></o:p></span></p> </td> <td style='mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm' width=73 colspan=2><p class='MsoNormal'>&nbsp;</td> </tr> <![if !supportMisalignedColumns]> <tr height=0> <td width=15 style='border:none'></td> <td width=59 style='border:none'></td> <td width=3 style='border:none'></td> <td width=26 style='border:none'></td> <td width=62 style='border:none'></td> <td width=38 style='border:none'></td> <td width=14 style='border:none'></td> <td width=1 style='border:none'></td> <td width=1 style='border:none'></td> <td width=13 style='border:none'></td> <td width=1 style='border:none'></td> <td width=54 style='border:none'></td> <td width=11 style='border:none'></td> <td width=7 style='border:none'></td> <td width=49 style='border:none'></td> <td width=16 style='border:none'></td> <td width=21 style='border:none'></td> <td width=29 style='border:none'></td> <td width=16 style='border:none'></td> <td width=19 style='border:none'></td> <td width=30 style='border:none'></td> <td width=15 style='border:none'></td> <td width=19 style='border:none'></td> <td width=32 style='border:none'></td> <td width=14 style='border:none'></td> <td width=18 style='border:none'></td> <td width=34 style='border:none'></td> <td width=13 style='border:none'></td> <td width=17 style='border:none'></td> <td width=36 style='border:none'></td> <td width=12 style='border:none'></td> <td width=16 style='border:none'></td> <td width=47 style='border:none'></td> <td width=9 style='border:none'></td> <td width=64 style='border:none'></td> </tr> <![endif]> </table> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; 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