body	{
	font-size: 12pt;
	background-color: #ffffff;
	color: #000000;
	font-family: times, serif;
	text-align: left;
	overflow: auto;
	line-height:1.1em;
	}
	
hr	{
	color: #009999;
	height: 1px;
	background-color:#ffffff;
	}

#hmrclogo	{
	color: #009999;
	background-color: #009999;
	font-size: 10%;
	margin:0px;
	display:none;
	float:left;
	background: url(../sharedimages/hmrc_logo.gif) no-repeat top left;
	height:50px;
	width:160px;
	}

h1	{
	color: black;
	background-color: white;
	font-size: 120%;
	font-weight: bold;
	margin:0px;
	padding:0px;
	text-align: left;
	}

h2	{
	font-size: 110%;
	font-weight: bold;
	margin:0px;
	padding:0px;
	text-align: right;
	}

h3	{
	color: black;
	background-color: white;
	font-size: 120%;
	font-weight: bold;
	margin:0px;
	padding:0px;
	}

h4	{
	color: black;
	background-color: white;
	font-size: 100%;
	font-weight: bold;
	margin:0px;
	}

#banner {
  	position: relative;
	left: 0px; 
	top: 1 em;
	color: #ffffff;
	background-color: white;
 	height: 1.3 em;
	padding: 0px;
	margin: 1em 0em;
	border:0;
	}

#subhead {
  	position: relative;
 	left: 0px; 
 	top: -1.2 em;
	width:100%;
	padding: 0px;
	margin: 1 em 0em;
	height: 1.3 em;
	color: #000000;
	}

#container {
	position: relative;
	left: 0px;
	margin:0em;
	top: -2 em;
	width:100%;
	height:90%;
	border: 0px;
	}

#content {
	position:relative;
 	background-color:white;
	left: 0px;
	top: 0px;
	color:black;
 	height:90%;
	width:100%;
	overflow:visible;
	margin:0em 0em;
	padding:0;
	text-align:justify;
	}

#navigation {
	display:none;
}

a#exit {
	display:none;
}

a#menu {
	display:none;
}


a#previous {
	display:none;
}

a#next {
	display:none;
}

 #navigation span {
    display: none;
}

li {
	margin-bottom:1em;
}

ul ul {
	margin-top:1em;
}

p img {
	float:left;
	margin-right:5px;
}

.narrowleft {
	border: 0px;
 	width:100%;
	left: 0px;
}

.narrowcentre {
	border: 0px;
 	width:100%;
	left: 0px;
}

.narrowright {
	border: 0px;
 	width:100%;
	left: 0px;
}

.mediumleft {
	border: 0px;
 	width:100%;
	left: 0px;
}

.mediumcentre {
	border: 0px;
 	width:100%;
	left: 0px;
}

.mediumright {
	border: 0px;
 	width:100%;
	left: 0px;
}

.wideleft {
	border: 0px;
 	width:100%;
	left: 0px;
}

.widecentre {
	border: 0px;
 	width:100%;
	left: 0px;
}

.wideright {
	border: 0px;
 	width:100%;
	left: 0px;
}

.smallesttop {
	position:relative;
	top:0px;
}

.smallestmiddle {
	position:relative;
	top:0px;
}

.smallestbottom {
	position:relative;
	top:0px;
}

.smallertop {
	position:relative;
	top:0px;
}

.smallermiddle {
	position:relative;
	top:0px;
}

.smallerbottom {
	position:relative;
	top:0px;
}

.mediumtop {
	position:relative;
	top:0px;
}

.mediummiddle {
	position:relative;
	top:0px;
}

.mediumbottom {
	position:relative;
	top:0px;
}

.largertop {
	position:relative;
	top:0px;
}

.largermiddle {
	position:relative;
	top:0px;
}

.largerbottom {
	position:relative;
	top:0px;
}

.largesttop {
	position:relative;
	top:0px;
}

.largestmiddle {
	position:relative;
	top:0px;
}

.largestbottom {
	position:relative;
	top:0px;
}

.smallest {
	height:100%;
}

.smaller {
	height:100%;
}

.medium {
	height:100%;
}

.larger {
	height:100%;
}

.largest {
	height:100%;
}

#background {
	position:relative;
	left:0px;
	top:0px;
	width:100%;
	height:auto;
	overflow:hidden;
	border:1px solid black;
 }