These rules - summarised below - apply to expenditure on cars incurred both before and after 1/6 April 2009.

Debts incurred by The News after that date and regular salaries are being paid as usual.

The damage to the actual grain is only one example of losses incurred after harvest.

The bar to costs does not apply to costs incurred after the rescission of the reference.

If the three-day time limit is not complied with the certificate will only cover costs incurred after the date of issue.

Motorola said yesterday, however, that there was a chance additional costs would be incurred after a restructuring.

In New York, hospitals are reeling from the financial losses incurred after the attacks.

An additional $27,000 was sought, mostly for "emergency" expenses the city had incurred after foreclosure, according to court papers.

Any debts incurred after today will not be covered by this gift.

Tax relief on allowable costs incurred after 1 August 2008 is 175 per cent.