/* notes CSS - Font and universal*/
/* Whole index example */
/* ------------------- General rules ------------------- */
/* */
#all {  
/* min-width:700px; max-width:1100px; margin:0 auto; position:relative; padding:0 20px;  this centres and streatches the screen */
 /*min-width: 700px; holds the contained element to this width*/
 /*max-width:1100px;*/
/*position: absolute;*/
  /*width: 800px;   */
 /*border:10px solid #781351;   */

border-top:  5px solid #8ab74e;
border-bottom:  5px solid #8ab74e;
/*padding-right: 205px; */
/*text-align:left: */
}
/*.mw {min-width:700px; max-width:1100px; margin:0 auto; position:relative; padding:0 20px}  original*******/

.mw {min-width:700px; max-width:1200px; margin:0 auto; position:relative; padding:0 2px} /* */
/* .mw {min-width:700px; max-width:1100px; margin:0 auto; position:absolute; padding:0 20px} */ 
/* */
/** html #all {text-align:center} */
/*.mw {min-width:700px; max-width:1100px; margin:0 auto; position:relative; padding:0 20px}   */
/** html .mw {text-align:left; width:100%; margin:0; padding:0 20px} */

/* ------------------- Logo -------------------------------------------------------------------------------- */
#topper {
position:absolute; 
top:0; 
left:0; 
 /*width:60em; width specification not needed with mw class*/
/*min-width:1000px;  */
height:10px; 
clear:both; 
z-index:20; 
background: #8ab74e;/*sage green*/ /*repeat-x*/ 

}
#fontsize  {
float:right;
padding-right: 10px; /* */
background: #8ab74e;   /* Sage green*/
font-size: 140%;

}
/*23.8.10 proposed top band; sage green as footer accommodated in the space above the 36px logo font; test in companytopicts*/
#fontsize ul {
list-style: none;
 margin-left: 5px; /* IE needs 5px monzanilla needs -35px*/
margin-bottom: -5px;
color: #0000ff;    /* standard text royal blue */ 
}
 /*  */
/* notes CSS 18.4.09; for The VGW heading pending design of a logo */
.style19 {
	font-family: "Times New Roman";
	font-size: 36px;
	font-weight: bold;
/*	padding-left: 5px; */ 
padding-right: 125px;  /*	*/
/*	text-align: left;   */
	
}
/* notes CSS - content*/
/* notes CSS - content  4.7.09 original margin-top: 2em; Following an update to Internet Exporer #nav dropped into the content h1 headings #nav can be reset from 3.50em to margin-top: 2.25em; a change of 1.25, alternatively #content can be increased from 2.0 to 3.25.   This has been chosen as preferable in case of overlap of #logo on unupdated browsers*/
#logo{
white-space: nowrap;
padding-top: 5px;
 /*	text-align: center;  */
text-align: right;  /*	 */

}


/* ------------------- Containers ---------------------------------------------------------------- */
/*#con {width:100%; float:left; margin:16.5em -17.5em 0 0}   */
/*#con2 {width:100%; float:right; margin-left:-17.7em}   */



#content {
/* min-width:500px; max-width:1100px;  24.5.11 stetch test - ok but not contained by right side boxes*/ 
/*margin:0 auto; position:relative; padding:0 20px; 24.5.11 stetch test - ok but leaves the content to be contained each side elsewhere*/ 
/*width: 37.5em; new fixed width 12.5.11 600px*/ 
/*position:absolute;  */
 position:relative; /*margin:0 7.3em; background:#fff}   White */
margin-left: 200px;
/*margin-right: 200px; */

/* width: 600px; */
/*margin-top: 3.25em;*/
margin-top: 45px;
/*top:-8px;*/
/*padding:10px*/
border:1px solid #699;
background: #fff;
margin-bottom: 5px;
margin-right: 210px /*   */

}
  /* 18.2.2011 appendix for solicitors  */ 
/*	nesting test 20.6.11 ok but more work required on other aspects
both must be absolute to work
#all #appendixdescription{  
position: absolute;   
top: 5px;
right: 5px;
}  
*/  

#appendixdescription {
width: 200px;  /*  */
/*	top: 8em;*/
/*   margin-top: 0em;     */
/*   margin-left: 67.0em;     */
/*right: 0.5px;  13.5.11 old orientation	*/	
 	position: absolute; /* */
/*  position: relative;	 	   */
height: 200px;    /*   */
padding: 0.2px;    /*   */
 font: 75% arial;   /*   */ 
 color: #0000ff;  /* standard text royal blue */
 
/*  border:1px solid #699;   */ 
}

/* */
#all #appendixdescription   {
position: absolute;
right: 5px; /*   */
top: 8em; /*   */
}

#all #rightindex   {
position: absolute;
right: 5px; /*   */
top: 8em; /*   */
}

#all #news   {
position: absolute;
right: 5px; /*   */
top: 7em; /*   */
}

/*  */ 
#footer { 
/* margin-left: 200px;
margin-right: 200px;*/
/*position: relative;   overlaps news*/ 
/*position: absolute; spoils the layout*/ 
/*float: bottom; does not change anything*/
bottom: 0;
/*width:60em; 13.5.11 matching topper - 20.6.11 not needed with mw class*/
 /*min-width:1000px;13.5.11 matching topper - 20.6.11 not needed with mw class*/

background: #8ab74e;       /*sage green*/
min-height:6.0em;
}

#rightindex {
width: 200px;
/***** from cool menu from here *****/ 
/*background-color: #E6E6E6; 	grey*/
	margin-left: 67.0em;  /* 13.5.11 as appendixdescription  */
/*	right: 0.5px;  13.5.11 old orientation*/
/*	top: 30px;*/
	top: 6em;
	position: absolute;
/***** from cool menu to here *****/
/*	background: #ffff80;*/
/*	border: 0.05em solid #999999;  */ 
height: 400px;
padding: 0.2px;
 font: 75% arial;   /*   */ 
/* color: #0000ff;   standard text royal blue */
 	color:#069;  /*changes the bullet points to dark blue*/
}

#news {

/* margin-top: 45px;  */
margin-left: 51.0em; /*  */
/* right: 0;  13.5.11 old orientation */
width: 10em;
border: 0.05em solid #999999;
 position: absolute;   /* */
/* position: relative;    */

/* padding-top: 0.15em;*/
padding-bottom: 0.45em;

/* float:right;  */
/*  float:top; */
/* top: 60px;  */
/* notes CSS; #ffff80 as sub-nav. VATease nice green background "#8ab74e"*/
background: #ffff80;
}


/* ------------------- Links ------------------- */
/* ------------------- Headings ------------------- */
/* ------------------- Content ------------------- */
/* ------------------- Lists ------------------- */
/*  */
.nodec   {
list-style: none;/**/
font-weight:bold;

}

/* ------------------- Training pages ------------------- */
/* ------------------- Small gallery ------------------- */
/* ------------------- Forms ------------------- */
/* ------------------- Quotes ------------------- */
/* ------------------- Advert ------------------- */
/* ------------------- Boxes & rounded corners  ------------------- */
/* Main content box */
/* White highlights box */
/* Blue sub-nav box */
/* Yellow what next box */
/* Purple advert box */
/* Blue quote box */
/* White training course box  */

/* ------------------- Homepage banner  ------------------- */
/* ------------------- Homepage case studies ------------------- */
/* IE fixes - stop the arrow to be hidden behind the text when it wraps onto 2 lines */
/* ------------------- Links to next pages ------------------- */
/* ------------------- Clearing hacks & haswidth fixes ------------------- */
/* ------------------- Hidden text ------------------- */
/* ------------------- Main nav ------------------- */
/* ------------------- Page banners ------------------- */
/* ------------------- Highlights & sub-nav ------------------- */
/* Headings */
/* Sub-nav */
/* ------------------- Search & utility links ------------------- */
/* ------------------- Display options ------------------- */
/* ------------------- Footer ------------------- */
/* ------------------- Webcredibles  ------------------- */

/* End of Whole index example */




/* start of forms 10.8.10*/
/*
coformlink
{float: right;
for a front page link to the form*/


/* */
/* tests*/



#confirmation {
/*width: 400px; */
/* min-width:500px; max-width:2100px;  */
/*width:100%;*/
/*position: relative; */
position: absolute;/*  */
/* left: 250px;*/
/*top: 250px; */
/*bottom: 10px; */
border: 1px solid #8ab74e; 
/*padding-right: 120px; */

margin-top:  0.20px;
 /*margin-left: 0px;
*/
 /*margin-bottom: 10px;*/
/*margin: 300px 300px 300px 300px;*/
/*margin-right: 100px;  */
}
/* */
/*margin top bottom  right left ?? cound not make rhis work*/
/* */
#confirmation #continue {
position: absolute;
right: 5px;
bottom: 5px;

}
/* */
#all #confirmation{
position: absolute;
right: 5px;
top: 5px;

}

#continue {
width: 100px;
border: 1px solid #8ab74e; 

}

/* end of tests**************************************/

#coolmenu{
border: 1px solid black;
width: 160px;
background-color: #E6E6E6;  /*	grey*/
	left: 10px;
/*	top: 30px;*/
	top: 6em;
	margin-left: 1.5em;
	position: absolute;

}
 /*	
#coolmenu p  {
border-bottom: 1px solid black;
}
*/



#coolmenu h2  {
font-family: arial;
font-size: 150%;
/*	text-decoration: underline;*/
color: #006699; /*	standard powder blue*/
padding-left: 20px;
padding-right: 10px

}
 /* originally 13px
#coolmenu p{
font: bold 11px Verdana;
padding: 2px;
padding-left: 4px;
display: block;
width: 100%;
color: black;
text-decoration: none;
border-bottom: 1px solid black;
}
*/

#coolmenu a{
font: bold 11px Verdana; /* originally 13px*/
padding: 2px;
padding-left: 4px;
display: block;
width: 100%;
color: black;
text-decoration: none;
border-bottom: 1px solid black;
}

html>body #coolmenu a{ /*Non IE rule*/
width: auto;
}

#coolmenu a:hover{
background-color: black;
color: white;
}

/* cool2 ***********************************************************************/
#cool2  {
border: 1px solid black;
width: 160px;
background-color: #E6E6E6;  /*	grey*/
	left: 10px;
/*	top: 30px;*/
	top: 25em;
	margin-left: 1.5em;
	position: absolute;

}
 /*	
#cool2 p  {
border-bottom: 1px solid black;
}
*/



#cool2 h2  {
font-family: arial;
font-size: 150%;
/*	text-decoration: underline;*/
color: #006699; /*	standard powder blue*/
padding-left: 20px;
padding-right: 10px

}
 /* originally 13px
#cool2 p{
font: bold 11px Verdana;
padding: 2px;
padding-left: 4px;
display: block;
width: 100%;
color: black;
text-decoration: none;
border-bottom: 1px solid black;
}
*/

#cool2 a{
font: bold 11px Verdana; /* originally 13px*/
padding: 2px;
padding-left: 4px;
display: block;
width: 100%;
color: black;
text-decoration: none;
border-bottom: 1px solid black;
}

html>body #cool2 a{ /*Non IE rule*/
width: auto;
}

#cool2 a:hover{
background-color: black;
color: white;
}


/* forms ***********************************************************************/

label
{
width: 15em;				/* distance of boxes from the left of the container*/
float: left;
text-align: right;
margin-right: 0.5em;
display: block
}


.submit input
{
margin-left: 1.5em;
margin-bottom: 5px;
/*text-align: center; used in cis-and-vat-invoice*/
} 
input
{
color: #781351;           /*dark maroon for button borders*/
background: #fee3ad;       /* "box background" beige*/
border: 1px solid #781351; /*dark maroon for button borders*/
margin-bottom: 5px;
/*text-align: right;  used in cis-and-vat-invoice*/
}

/* form hover effects; not sure about these; I wanted a grey-when-selected effect*/
/* 
p:hover label{
	background-color:#eeeeee;
	color:#000000;
}

input:hover {
	background-color:#eeeeee;
	color:#000000;
}
textarea:hover {
	background-color:#eeeeee;
	color:#000000;
}


.submit:hover {
	background-color:#eeeeee;
	color:#000000;
}

.formlist:hover {
	background-color:#eeeeee;
	color:#000000;
}
*/

.right
{
text-align: right;
}

.submit input
{
color: #781351; /*dark maroon text as for button borders*/   /*#000;     black*/
background: #ffa20f;        /* "box background" beige*/
border: 2px outset #d7b9c9 /* "light mauve*/
} 
fieldset
{
border: 1px solid #781351; /*dark maroon for button borders*/
width: 45em;
/*margin-left: 13em; 28.5.11 taken out to correct layout problems, now included within "content"*/

/* background: url(./images/p46 11.9.100001.JPG) no-repeat;	 background test*/
 
/* background:#FFFF99      "forms background" yellow */
}
/*  
#p46-1 p {
float: right
}
*/

#p46-1
{
background-image: url("images/p46 11.9.100001.JPG");   /* */	
background-repeat: no-repeat;
 background-position: 100% 0%; /*  */	
 min-height:8.5em;
 max-height:8.5em; 
/* padding: 10px;  */

 /*<div class="pos" id="k30:-1" style="left:30px;top:-1px; "><span class="pos"><img name="_1142:783" src="p46 11.9.1000001im.jpg" height = "1142" width = "783" border="0" alt="img" usemap="#Map"></span></div>  */
/*border: 1px solid #781351; dark maroon for button borders*/
 /* width: 45em;  */
 /*margin-left: 10em;   */
/*background: url(./images/p46 11.9.100001.JPG) no-repeat;	  background test*/
 
/* background:#FFFF99      "forms background" yellow */
/* background:#F1FAFA;     "forms background" P46 green    */
}


#p46-2
{

/*border: 1px solid #781351; dark maroon for button borders*/
 /* width: 45em;  */
 /*margin-left: 10em;   */
/* background: url(./images/p46 11.9.100002.JPG) no-repeat;	 background test*/
 
/* background:#FFFF99      "forms background" yellow */
}

fieldset a {
font-size: 100%;
color: #0000ff;    /* standard text royal blue */
}

fieldset a:hover {
background: #00445c;
color: #fff;    /* white */
}

legend
{
color:#781351; /*dark maroon for button borders*/ /*#fff;   White*/
background: #ffa20c; /*orange for buttons*/
border: 1px solid #781351; /*dark maroon for button borders*/
padding: 2px 6px;
} 

/* end of forms ************************************************************************/

.quotation {
background: #ffa20c; /*orange for buttons*/
}

#quote {
/*width: 5em; */
/*minimum-width: 5em; */
/*maximum-width: 5em; */
/*variable-width: 5em; 27.5.11 tested as a cause of validation error ok but doesn't exist in css validation*/
border: 1px solid #781351; /*dark maroon for button borders*/
position: relative;
padding-top: 1px;
padding-right: 1px;
padding-left: 1px;
padding-bottom: 1px;
float: right;
/* left: 300px;*/
right: 50px;
top: 5px;
background: #ffa20c; /*orange for buttons next darker is #E6920B*/
text-align: center;
}

#quote p{padding-left: 0px; 
font-weight:bold;
}

/* #quote a {
 display:block;  disabled for mouseover mouseout
}*/


/* */

/* 
#quote ul{
list-style: none;
padding: 0;
margin:	0;
}

#quote a:hover {
background: #00445c;
color: #fff;
 */


/* 7.8.10 hover colour and cursor:pointer*/
.split div div.splitHover {background:#daffda; cursor:pointer; border:1px solid #adcede}
.splitHover a {color:#52CC29 !important; text-decoration:underline}
.splitHover a:focus, .splitHover a:active {color:#fff !important}




/* 27.7.10 forms code***************************************************************/
/*
label
{
width: 4em;
float: left;
text-align: right;
margin-right: 0.5em;
display: block
}

.submit input
{
margin-left: 4.5em;
} 
input
{
color: #781351;
background: #fee3ad;
border: 1px solid #781351
}
 */
 /* 27.7.10 / 10.8.10 needed additionally for Company registration form*/
select
{
color: #781351;
background: #fee3ad;
border: 1px solid #781351
}

textarea
{
color: #781351;
background: #fee3ad;
border: 1px solid #781351
}

/* checkbox is not working
checkbox
{
color: #781351;
background: #fee3ad;
border: 1px solid #781351
}

.submit input
{
color: #000;
background: #ffa20f;
border: 2px outset #d7b9c9
} 
*/
/* fieldset and legend not used

fieldset
{

border: 1px solid #781351;
 
width: 60em;
margin-top: 6em;

/*this is the content specification*/

/*margin-left: 200px;
 margin-right: 200px;
margin-top: 3.25em;*/
/*
}

legend
{
color: #fff;
background: #ffa20c;
border: 1px solid #781351;
padding: 2px 6px
} 
*/
/* 27.7.10 end of forms code*******************************************************/



    acronym {
 /*       font-variant: small-caps;
        border-bottom: 1px dotted #999;*/  
        cursor: help;   /*change cursor to signal that help/info is available */
      }

    abbr {
 /*       font-variant: small-caps;*/
        border-bottom: 1px dotted #999 !important;
		border-color: #0000ff;   /* standard text royal blue */
        cursor: help;   /*change cursor to signal that help/info is available */
      }


form {display: inline;

}
 /*prohibit the line breaks before and after a <form>*/

 /*prohibit linebreak <class= “nowrap”>*/
.nowrap {
white-space: nowrap;
}



body {
	font-family: arial;
	font-size: 100%;
	color: black;
	background:#FBFFF1; /*very light green */
	margin:0; 
	padding:0;
}
/* 9.8.10 possibly move the font size 75% to body */
a {
    font-family: arial;
	font-size: 75%;

}

/* notes CSS draft h1 deleted and h2 becomes h1 */

h1 {
font-family: arial;
font-size: 100%;
background: #999999;
color: #ffffff;
padding-left: 5px;
}

/* notes CSS; headings h2, h3, h4, and h5 have been adopted from the old CCS href="2col_leftNav.css" */

h2{
font-family: arial;
font-size: 100%;

color: #006699;
padding-left: 10px;
}

h2 a {
font-family: arial;
font-size: 108%;

color: #006699;
padding-left: 10px;
}

#content h2 {

}
#content h2 a {
font-family: arial;
font-size: 108%;
text-decoration: underline;
color: #006699;
padding-left: 10px;
padding-right: 10px
}
/* notes was font-size: 108%; */

h3{
font-family: arial;
 font-size: 90%;
 color: #006699;
padding-left: 15px;
}

h4{
font-family: arial;
font-size: 80%;
background: #8ab74e;
color: #ffffff;
padding-top: 3px;
padding-bottom: 3px;
text-align: center;
}

.doh4 {
font-family: arial;
font-size: 80%;
font-weight: bold;
background: #8ab74e;
color: #ffffff;
text-align: center;
}

.notes {
font-size: 70%;
}

h5{
 font-size: 100%;
/* color: #334d55;  dark grey */
 	color: #ff0000;  /* red */
 text-align: center;
}

/* notes CSS 12.4.09; h6 is for the vgw&co logo at font size 200% not currently in use */

h6 {
/* font-family: times new roman;	 */
font-size: 400%;


/* background: #66FFFF;	 */
/*padding-bottom: 5px;	  */
/*padding-left: 50px;		  */
/*padding-right: 50px;		  */
	}

h6 a {	
text-decoration: none;   /* */
padding-right: 30px;		/*  */
font-size: 100%;
 	color: #ff0000;  /* red */
	z-index:40;
	
 /* padding-bottom: 5px;	*/
}
/*  */

p {
font-family: arial;
font-size: 80%;
color: #0000ff;    /* standard text royal blue */ 
padding-left: 10px;
}
 
#content p a{
text-decoration: underline;
}

.acca h1
{ background: #FF0000;   /* red */
}
.acca #content
{ border:1px solid #FF0000;   /* red */
}

#accalogoholder
{
	border:1px solid #000;	/* black*/
	padding-top: 3px;
	width: 100px;
	height: 100px;	
	position: absolute;
	left: 5em;
	/* */
/*	background-image: url(<img src="images/acca-logo.gif">)}
	float:bottom;
	margin-top: 2em;
	bottom: 0;
	top: 150px;
	visibility: visible;
 */
}

#footer h4 {

background-image: url("images/acca-logo.gif");   /* */	
background-repeat: no-repeat;
background-position: 90%;  /* */	
padding: 10px; /*  */

}

.accabackground {
/*	background-color: #FFFFFF;  white */
background-image: url("images/acca-logo.gif");   /* */	
background-repeat: no-repeat;
 background-position: 100%;  /* */	
/* padding-left: 125px   */
/*height: 75px;  */
/*width:220px;  */
 border: 1px solid #FF0000;   /* red */
}

 /* 2.10.10 this works with large h6 font but the text stays on top */	
  /*.accabackground a { */	
  /*background-image: url("images/acca-logo.gif");  */	
/*background-repeat: no-repeat; */	
/* background-position: 100%   */	
/* border:1px solid #FF0000;    red 
}*/


/* 
#accalogoholder h3 span {font-size:10.5em; font-weight:bold;}
 */	
/* 
min-width: 60px;
	min-height: 60px;	


 */

/* 2.10.10 only produices background to match text  
ul.accalist li.accabackground a {background-image: url("images/acca-logo.gif")}
*/


/*ul.wbcl li.twit a {background-image: url("b-twit.gif")} 
.twit a {background-image: url("images/b-twit.gif")}
*/



.dop
{
font-family: arial;
font-size: 80%;
color: #0000ff;   /* standard text royal blue */
padding-left: 10px;
}

.dopnopadding
{
font-family: arial;
font-size: 80%;
color: #0000ff;    /* standard text royal blue */
padding-left: 0px;
}

.pright
{
font-family: arial;
/* font-size: 80%;   */
color: #0000ff;   /* standard text royal blue */
padding-left: 10px;
padding-right: 5px;
text-align: right;
/*    margin-top: -1.2em; step up for price line */
}
/*    */
/* notes CSS 10.7.10; end of font definitions */

li.indent {     margin-left: 5em;  }
li.indent2 {     margin-left: 10em;  }

li.indent4 {     margin-left: 20em;  }


.indent4 {     margin-left: 20em;   }


/* notes CSS 10.7.10; start of new index trial layout */
.banner {
	width: 600px;
	height: 400px;
	position: absolute;
	top:100px;
	left: 180px;
	margin: 15px;
	border: 5px double #966;
/*	background: #f8f8ff; */
	margin-top: 1px;
	margin-bottom: 20px;
	margin-left: 30px;
	margin-right: 40px;
	padding-top: 10px;
	padding-bottom: 20px;
	padding-left: 3px;
	padding-right: 40px;
	border: 0px solid black;
	visibility: visible;
}
/*	class london not used and colours mistyrose and darkred are not valid color values 
.london{
position: absolute;
top:100px;
left: 50px;
}

a.london{
text-align: center;
text-decoration: none;
font-weight: bold;
xxxwidth: 4em;xxx
color: #000;
border-top: 1px solid mistyrose;
border-bottom: 1px solid darkred;
border-left: 1px solid mistyrose;
border-right: 1px solid darkred;
padding: 10px;
background: #fbb;

}

a:hover.london{
border-top: 1px solid darkred;
border-bottom: 1px solid mistyrose;
border-left: 1px solid darkred;
border-right: 1px solid mistyrose;
padding: 10px;
background: #fcc;

}
*/


/* leftbox 12.7.10*/
#leftbox {
/*% block hyperlinks %*/
width: 300px;
height: 140px;
position: relative;
left: 0px;
top: 1px;
margin-top: 1em;
border: 0.02em solid #FFFFFF;
/* background-image: url(images/yourtax.jpg);*/
/*border-bottom: 0.00em solid #999999;*/
}

/*30.7.10 attempt*/
/*.leftbox {
/*% block hyperlinks %
width: 300px;
height: 140px;
position: relative;
left: 0px;
top: 1px;
margin-top: 1em;
border: 0.02em solid #FFFFFF;*/

/*border-bottom: 0.00em solid #999999;
}
.leftbox:hover {
background: #b0e0e6;
border: 0.02em solid #999999;
}

.leftbox li#selected a {color:#000 !important; font-weight:bold}
.leftbox li#selected a:hover {text-decoration:none}*/

#leftbox:hover {
background: #b0e0e6;
border: 0.02em solid #999999;
/*background-image: url(images/yourtax.jpg);*/
}

/* leftbox seems to be a test.  This part showing as a parse error
#leftbox: {
onclick: url (companyregistration.htm);
}
*/


/* background-image: url(file:///C|/Documents%20and%20Settings/Vic/Local%20Settings/Temporary%20Internet%20Files/Content.IE5/images/top_nav_back.jpg);*/
/*#leftbox {
 width: 10em;*/

/* trying to correct the lost bottom border with new Explorer 22.8.09. 0.08em achives the required result


}*/


#leftbox ul{
list-style: none;
padding: 0;
margin:	0;
}

#leftbox a {
display:block;
background: #ccff66;
/* notes CSS; original padding-top: 0.15em padding-bottom: 0.15em then both .2  */
padding-top: 0.20em;
padding-bottom: 0.20em;
padding-left: 0.5em;
padding-right: 0.5em;

}
/**/
#leftbox a:hover {
background: #00445c; 
color: #fff;

}

/* end of leftbox*/

/*    */
.tariffbox {
width: 500px;
height: 140px;
/*height: auto;*/
position: relative;
left: 0px;
top: 1px;
margin-top: 1em;
border: 0.02em solid #999999;
}

.tariffbox:hover {
background: #b0e0e6;
/*border: 0.02em solid #999999;*/
}



#rightbox:hover {
background: #b0e0e6;
border: 0.02em solid #999999;
}

#rightbox2:hover {
background: #b0e0e6;
border: 0.02em solid #999999;
}
#rightbox3:hover {
background: #b0e0e6;
border: 0.02em solid #999999;
}

/* rightbox 12.7.10*/
#rightbox {
	width: 300px;
	height: 140px;
	position: absolute;
	left: 320px;
	top: 0px;
	margin-top: 1em;
	visibility: visible;
}

#rightbox2 {
	width: 300px;
	height: 140px;
	position: absolute;
	left: 320px;
	top: 142px;
	margin-top: 1em;
	visibility: visible;
}

#rightbox3 {
	width: 300px;
	height: 140px;
	position: absolute;
	left: 320px;
	top: 284px;
	margin-top: 1em;
}

#rightbox {
/* width: 10em;*/
border: 0.02em solid #FFFFFF;
/* trying to correct the lost bottom border with new Explorer 22.8.09. 0.08em achives the required result*/
border-bottom: 0.00em solid #999999;
}


#rightbox ul{
list-style: none;
padding: 0;
margin:	0;
}

#rightbox a {
display:block;
background: #ccff66;
/* notes CSS; original padding-top: 0.15em padding-bottom: 0.15em then both .2  */
padding-top: 0.20em;
padding-bottom: 0.20em;
padding-left: 0.5em;
padding-right: 0.5em;
}

#rightbox a:hover {
background: #00445c; 
color: #fff;
}

/* end of rightbox*/

/* rightbox2*/
#rightbox2 {
/* width: 10em;*/
border: 0.02em solid #FFFFFF;
/* trying to correct the lost bottom border with new Explorer 22.8.09. 0.08em achives the required result*/
border-bottom: 0.00em solid #999999;
}


#rightbox2 ul{
list-style: none;
padding: 0;
margin:	0;
}

#rightbox2 a {
display:block;
background: #ccff66;
/* notes CSS; original padding-top: 0.15em padding-bottom: 0.15em then both .2  */
padding-top: 0.20em;
padding-bottom: 0.20em;
padding-left: 0.5em;
padding-right: 0.5em;
}

#rightbox2 a:hover {
background: #00445c; 
color: #fff;
}

/* end of rightbox2*/


/* rightbox3*/
#rightbox3 {
/* width: 10em;*/
border: 0.02em solid #FFFFFF;
/* trying to correct the lost bottom border with new Explorer 22.8.09. 0.08em achives the required result*/
border-bottom: 0.00em solid #999999;
}


#rightbox3 ul{
list-style: none;
padding: 0;
margin:	0;
}

#rightbox3 a {
display:block;
background: #ccff66;
/* notes CSS; original padding-top: 0.15em padding-bottom: 0.15em then both .2  */
padding-top: 0.20em;
padding-bottom: 0.20em;
padding-left: 0.5em;
padding-right: 0.5em;
}

#rightbox3 a:hover {
background: #00445c; 
color: #fff;
}

/* end of rightbox3*/



/* notes CSS 10.7.10; end of new trial index layout */

/* notes CSS; ;*/



#content ul{
/*list-style: none; */
padding: 0;
margin:	0;
}

#content a {
/* display:block;   */
/*text-decoration: none; */
color: #0000ff;    /* standard text royal blue */
}

/* notes CSS; 1.5.10 I am not clear what #content a:link is doing */
#content a:link {
font-family: arial;
font-size: 90%;
}


#content a:visited {
font-family: arial;
font-size: 90%;
}

#content a:hover {

background: #00445c;
color: #fff;
font-size: 90%;
}


#appendixdescription ul{
list-style: none;/**/
padding: 0;
margin:	4px;
}

#appendixdescription a {
	font-size: 1.0em;
	color:#069;  /*dark blue*/
/*	position:relative;*/
	top:0;
	left:0;
	cursor:pointer;
/*	white-space:nowrap;*/
	text-decoration: none;
	font-weight: bold;
	padding-bottom: 1.0px;
/*	background-image: url(../bookkeeping-and-vat-topics/bookkeeping-your-first-vat-return.htm);*/

}


#appendixdescription a:hover {
background: #00445c;  /* very dark grey*/
color: #fff;  /* white*/
}


/* end of appendixdescription  */

#indexcontent {
margin-left: 200px;
margin-right: 200px;
margin-top: 500px;
}


/* notes CSS 24.4.10; inherits font, colour and indent etc. "#content" set to "text-decoration: none;" */
/* notes CSS 11.5.10; Grey scales:

#f5f5f5
#ebebeb
#e0e0e0
#d6d6d6
#cbcbcb
#c1c1c1
#b6b6b6

h1 #999999
*/
.grey1 {
background: #f5f5f5;

}
/* hover background for a class
.grey1:hover { 
  background-color: #e0e0e0; 
} */

.grey1:hover {
background-color: #b0e0e6;
/*border: 0.02em solid #999999;   14.7.10This pushes the box down, I do not know why, so I am leaving the border out*/
}
.grey2:hover {
background-color: #b0e0e6;
/*border: 0.02em solid #999999;*/
}
.grey3:hover {
background-color: #b0e0e6;
/*border: 0.02em solid #999999;*/
}
.grey4:hover {
background-color: #b0e0e6;
/*border: 0.02em solid #999999;*/
}
.grey5:hover {
background-color: #b0e0e6;
/*border: 0.02em solid #999999;*/
}
.grey6:hover {
background-color: #b0e0e6;
/*border: 0.02em solid #999999;*/
}


#content .grey1 a:hover {
	background: #e0e0e0;
color: #0000ff;    /* standard text royal blue */
}



.grey2 {
background: #ebebeb;
}
#content .grey2 a:hover {
background: #d6d6d6;
color: #0000ff;    /* standard text royal blue */
}


.grey3 {
background: #e0e0e0;
}
#content .grey3 a:hover {
	background: #cbcbcb;
color: #0000ff;    /* standard text royal blue */


}

.grey4 {
background: #d6d6d6;
}
#content .grey4 a:hover {
	background: #c1c1c1;
color: #0000ff;   /* standard text royal blue */


}

.grey5 {
background: #cbcbcb;
}
#content .grey5 a:hover {
	background: #b6b6b6;
color: #0000ff;    /* standard text royal blue */


}

.grey6 {
background: #c1c1c1;
}
#content .grey6 a:hover {
	background: #999999;
color: #0000ff;    /* standard text royal blue */


}






.style18 {color: #0000FF}    /* standard text royal blue */


/* notes CSS 18.4.09; for notes about pdf's */
.forpdf {
	font-family: "Arial Narrow";
	font-size: 14px;
	color: #FF0000;
	font-weight: bold;
}

/* notes CSS 12.1.11 for key telephone numbers */
.telephone {
	font-size: 14px;
	color: #FF0000;
	font-weight: bold;
}




/* 2.10.10 Greyed out code is failed attempts to prevent news overlapping footer
I can get footer to overlap news but this is worse.  I am trying to get news to force footer down the page.
We probably need to put contents and news in an overall wrapper which closes before footer*/
/*  */

/* White highlights box .box {border:1px solid #699; background:#fff url(../bg-box.gif) repeat-x bottom left; position:relative; top:-8px; margin-bottom:30px; padding:9px}*/
/* position: absolute; and top:-8px; does not work*/

#news2 {
width: 10em;
border: 0.05em solid #999999;
position: absolute;
padding-top: 0.15em;
padding-bottom: 0.45em;
right: 0;
top: 400px;
/* notes CSS; #ffff80 as sub-nav. VATease nice green background "#8ab74e"*/
background: #ffff80;
}

#whatsnew {
	width: 8em;
	border: 0.05em solid #999999;
	position: absolute;
	padding-top: 0.15em;
	padding-bottom: 0.45em;
	right: 10px;
	top: 75px;
	background: #ffff80;
	visibility: visible;
}

#whatsnew:hover {
background: #b0e0e6;

}

#news a {
display:block;
padding-left: 0.5em;
padding-right: 0.5em;
/* notes CSS; original padding-bottom: 0.15em; no padding top */
padding-top: 0.20em;
padding-bottom: 0.20em;
}

#news ul{
list-style: none;
padding: 0;
margin:	0;
}

#news a:hover {
background: #00445c;
color: #fff;
}

#news2 a {
display:block;
padding-left: 0.5em;
padding-right: 0.5em;
/* notes CSS; original padding-bottom: 0.15em; no padding top */
padding-top: 0.20em;
padding-bottom: 0.20em;
}

#news2 ul{
list-style: none;
padding: 0;
margin:	0;
}

#news2 a:hover {
background: #00445c;
color: #fff;
}

#whatsnew a {
display:block;
padding-left: 0.5em;
padding-right: 0.5em;
/* notes CSS; original padding-bottom: 0.15em; no padding top */
padding-top: 0.20em;
padding-bottom: 0.20em;
}

#whatsnew ul{
list-style: none;
padding: 0;
margin:	0;
}

#whatsnew a:hover {
background: #00445c;
color: #fff;
}

#sitemapleft {
border: 0.00em solid #999999;
margin-left: 200px;
width:200px;
margin-top: 3em;
left: 0;
position: absolute;
}

#sitemapleft a {
display:block;
padding-top: 0.15em;
padding-bottom: 0.15em;
padding-left: 0.5em;
padding-right: 0.5em;
}

#sitemapleft a:hover {
background: #00445c;
color: #fff;
}

#sitemapleft ul{
list-style: none;
padding-left: 15px;
margin:	0;
}

#sitemapcentre {
border: 0.00em solid #999999;
margin-left: 420px;
width:200px;
margin-top: 0.1em;
padding-top: 40px;
left: 0;
position: absolute;
}

#sitemapcentre a {
display:block;
padding-top: 0.15em;
padding-bottom: 0.15em;
padding-left: 0.5em;
padding-right: 0.5em;
}

#sitemapcentre a:hover {
background: #00445c;
color: #fff;
}

#sitemapcentre ul{
list-style: none;
padding-left: 15px;
margin:	0;
}


#sitemapright {
border: 0.00em solid #999999;
margin-left: 630px;
width:300px;
margin-top: 1em;
padding-top: 40px;
left: 0;
position: relative;
}

#sitemapright a {
display:block;
padding-top: 0.15em;
padding-bottom: 0.15em;
padding-left: 0.5em;
padding-right: 0.5em;
}

#sitemapright a:hover {
background: #00445c;
color: #fff;
}

#sitemapright ul{
list-style: none;
padding-left: 15px;
margin:	0;
}





#footer a:link {
font-family: arial;
font-size: 90%;
}

#footer a:visited {
font-family: arial;
font-size: 90%;
}

#footer a:hover {
background: #00445c;
color: #fff;
font-size: 90%;
}

/* notes CSS - footerindex is a specific footer where there is also an index and is equivalent to footer
2.10.10 not now used in the old index file which was previously renamed*/
#footerindex { 
/*margin-top: 830px;
/*margin-left: 200px;
margin-right: 200px;*/
bottom: 0;
background: #8ab74e;        /*sage green*/

}

#footerindex a:link {
font-family: arial;
font-size: 90%;
}

#footerindex a:visited {
font-family: arial;
font-size: 90%;
}

#footerindex a:hover {
background: #00445c;
color: #fff;
font-size: 90%;
}

/* notes CSS - navigation*/
/* original setting 4.7.09: margin-top: 3.5em; Following an update to Internet Exporer #nav dropped into the content h1 headings and can be reset to margin-top: 2.25em; a change of 1.25, alternatively #content can be increased from 2.0 to 3.25.   This has been chosen as preferable in case of overlap of #logo on unupdated browsers*/
#nav {
/*	margin-left: 0px;*/
	position: absolute;
	top: 1px;
	margin-top: 3.5em;
	white-space: nowrap;
	visibility: visible;
	
/*    background: #ebebeb;  grey 2 does not work with IE8; the background sits above the text*/
/*    height: 1.4em;        depth of the backgound band below the text*/

/*padding-top: 0.25em;band space above the text*/
/*line-height: 0.0em; forces the text out of the background and narrows the band*/
/*padding-bottom: 0em; does not shorten the area*/
/*padding-bottom: 10.25em; extends the area*/
}
#nav li {
display: inline;
padding-left: 0.25em;
padding-right: 0.25em;
border-left: 0.05em solid #999999;
border-color:#069;  /*dark blue*/
background: #ebebeb; /* grey 2; 23.8.10 appearing blotchy; fills on mouseover; gap on home; margin to the left, complete to the right when list runs beyond other data*/
/*padding-bottom: 10.25em; runs the border to the bottom of the padding*/

}
/* */
/* removing the far left vertical bar CSS*/
#nav li.home {
border: 0;
padding-left: 0;
/* 8.1.2011 corrects the background gap in many sheets eg "Sol Overview" but not others eg "What we do" where 
both the background and the rollover background disappear, the text rollover still works*/
/* padding-left: 0.25em; 
can be left to inherit from above but with the same mixed effects*/

}
/* new main nav text 9.8.10*/
#nav a {
	font-size: 0.9em;
	color:#069;	  /*dark blue*/
	position:relative;
	top:0;
	left:0;
	cursor:pointer;
	white-space:nowrap;
	text-decoration: none;
	font-weight: bold;
	padding-bottom: 1.0px;
/*	background-image: url(../bookkeeping-and-vat-topics/bookkeeping-your-first-vat-return.htm);*/

}

#nav a:hover {
background: #00445c;  /* very dark grey*/
color: #fff;  /* white*/

}

#top {}  #top1 {} #top2 {} #top3 {} #top4 {} #top5 {} #top6 {}

/* text colour works with default colour but not with nav a color above*/
.tabon{
background: #00445c;   /*very dark grey*/
/*background:#FF6666;  red*/
/*background:#daffda; light green*/
color: #ffffff !important;  /* white*/

}

/*  */
/* 9.8.10 change to relative */
#tabledescription{
	width: 500px;
position: relative;
	left: 75px;
	top: 0px;
	margin-top: 0em;
	visibility: visible;
/*	background: #ffff80;
	border: 0.05em solid #999999;*/
height: 20px;
padding: 2.0px;
filter:alpha(opacity=0); /*parse error opacity=0 changing the figure does not validate java textcontainerobj.filters.alpha.opacity=degree*/
-moz-opacity:0;  /*-moz-opacity doesn't exist: 0 0 */
font: bold 16px Verdana;
/* font-family: arial;*/
	color: #ff0000;  /* red */
/*	font-weight: bold;*/
z-index:1;
}



  /*21.2.2011 index for tax penalties and others; the same as appendixdescription above */ 

  
#rightindex p {
 font: 100% arial;
}
#rightindex ul{
/*list-style: none;*/

padding: 0;
margin-left:	24px;
}


/* no list decoration for blue heading */
#rightindex li.bluenone {
list-style: none;/**/
color: blue; 
}

/* no list decoration for red heading */
#rightindex li.rednone {
list-style: none;/**/
color: red; 
}

#rightindex a {
	font-size: 1.0em;
	color:#069;  /*dark blue*/
	position:relative;
	top:0;
	left:0;
	cursor:pointer;
/*	white-space:nowrap;*/
	font-weight: bold;
	padding-bottom: 1.0px;
/*	background-image: url(../bookkeeping-and-vat-topics/bookkeeping-your-first-vat-return.htm);*/
	text-decoration: none;

}

/* */
.red   {
color: red; 
}

#rightindex .red a {
color: red;  /* red*/
}

/* */
.blue   {
color: blue; 
}


#rightindex a:hover {
background: #00445c;  /* very dark grey*/
color: #fff;  /* white*/
}


/*#tabledescription {
	width: 500px;
	position: absolute;  

	left: 350px;
	top: 85px;
	margin-top: 0em;
	visibility: visible;
	
height: 3em;
padding: 2px;
filter:alpha(opacity=0);
-moz-opacity:0;
font: bold 16px Verdana;*/
/* font-family: arial;*/
/*	color: #ff0000;               */
/*	font-weight: bold;*/
/**/



#sub-nav {
	width: 200px;
	position: absolute;
	left: 0;
	top: 150px;
	margin-top: 0em;
	visibility: visible;
}

#sub-nav {
width: 10em;
border: 0.05em solid #999999;
/* trying to correct the lost bottom border with new Explorer 22.8.09. 0.08em achives the required result*/
border-bottom: 0.08em solid #999999;
}


#sub-nav ul{
list-style: none;
padding: 0;
margin:	0;
}

#sub-nav a {
display:block;
background: #ffff80;
/* notes CSS; original padding-top: 0.15em padding-bottom: 0.15em then both .2  */
padding-top: 0.20em;
padding-bottom: 0.20em;
padding-left: 0.5em;
padding-right: 0.5em;
}

#sub-nav a:hover {
background: #00445c; 
color: #fff;
}



/* notes CSS; */

/*          See deleted historic notes in ccstestlinkout.htm */


/* notes CSS; 5.2.11 from http://www.alistapart.com/articles/multicolumnlists/ method 6  */
/* this still prints in a single column.  Printing can probably be corrected */
/* wrapper */
.columns
{
/* position: absolute;  */

position: relative; /*  */
font-family: arial;
font-size: 80%;/*  */
color: #0000ff;		  /* standard text royal blue */
padding-left: 20px;
padding-right: 5px;
padding-bottom: 5px;
border:1px solid transparent;
}

.columns p  {
font-size: 100%;
padding-left: 0px;
margin-left: -10px;
}

.columns h2  {
font-family: arial; /* */
font-size: 125%;
padding-left: 0px;
margin-left: -10px;
}

.columns:hover
{
/*background-color: #b0e0e6;  */
border: 1px solid #8ab74e;   /* Sage green*/  /* 14.7.10This pushes the box down, I do not know why, so I am leaving the border out*/
}

.newdata
{
/* position: absolute;  */

position: relative; /*  */
font-family: arial;
font-size: 80%;/*  */
color: #0000ff;		  /* standard text royal blue */
padding-left: 20px;
padding-right: 5px;
padding-bottom: 5px;
border:1px solid transparent;
}

.newdata p  {
font-size: 100%;
padding-left: 0px;
margin-left: -10px;
}

.newdata h2  {
font-family: arial; /* */
font-size: 125%;
padding-left: 0px;
margin-left: -10px;
}

.newdata:hover
{
background-color: #ffe6e6; /* light red*/
border: 1px solid #ff0000;   /* red*/  
}


/*list-style: bullet!important;    Will not reinstate if set to list-style: none;*/
/*text-align: right;
 */


/*   */ 
  li
  {
    line-height: 1.2em;
  }
/*  
  li.feve,
  li.kava
  {
  
    margin-top: -6em;
  }
 */  
 
  li.aloe,
  li.berg,
  li.cale,
  li.dami,
  li.elde
  {
    margin-left: 0em;
  }
/*  */
 
  li.feve,
  li.ging,
  li.hops,
  li.iris,
  li.juni
 {
     margin-left: 10em;  
  }
/* */
  li.kava,
  li.lave,
  li.marj,
  li.nutm,
  li.oreg,
  li.penn
 {
     margin-left: 20em; 
  }
  
  
  li.feve,
  li.kava    /*  */ 
 {
    margin-top: -6em;
  	width: 8em;  /* wraps within columns but pushes down the adjacent right column */ 
	list-style: none;  /* removes bulet points from the two above */
  }
 
   li.ging,
  li.hops,
  li.iris,
  li.juni,

   li.lave,
  li.marj,
  li.nutm,
  li.oreg,
  li.penn
 {
 
  	width: 8em;  /* wraps within columns but pushes down the adjacent right column */ 
	list-style: none;  /* removes bulet points from the nine above */
  }

 /* wrapper for one line company tariff items*/
.company
{
/* position: absolute;  */
position: relative; /*  */
font-family: arial;
/* font-size: 80%;  does not change the font size*/
color: #0000ff;    /* standard text royal blue */
padding-left: 20px;
padding-right: 5px;
/*list-style: bullet!important;    Will not reinstate if set to list-style: none;*/
/*text-align: right; */
}

 
/*  */  
/*   */

  li.company
 {
    margin-left: 0em;
  }
/*  */
 
  li.companyprice
 {
     margin-left: 10em;  
  }
/* */
  
  
  li.companyprice
 {
    margin-top: -1.2em;
  	width: 8em;  /* wraps within columns but pushes down the adjacent right column */ 
	list-style: none;  /* removes bulet points from the two above */
  }