Published by How To Content, A division of How To Books Ltd,  Spring Hill House, Spring Hill Road, Begbroke,  Oxford OX5 1RX, United Kingdom.  Tel: (01865) 375794. Fax: (01865) 379162.  info@howtobooks.co.uk  www.howtobooks.co.uk  How To Books greatly reduce the carbon footprint of their  books by sourcing their typesetting and printing in the UK.  All rights reserved. No part of this work may be reproduced  or stored in an information retrieval system (other than for  purposes of review) without the express permission of the  publisher in writing.  The right of Marion Field to be identified as author of this  work has been asserted by her in accordance with the  Copyright, Designs and Patents Act 1988.  ©  2009 Marion Field  Second edition 1998  Reprinted with amendments 1999  Third edition 2001  Fourth edition 2003  Reprinted 2005 (twice)  Reprinted 2006  Reprinted 2007  Fifth edition 2009  First published in electronic form 2009  British Library Cataloguing in Publication Data.  A catalogue record for this book is available from  the British Library.  ISBN: 978 1 84803 330 6  Produced for How To Books by Deer Park Productions, Tavistock  Typeset by Kestrel Data, Exeter  NOTE: The material contained in this book is set out in good  faith for general guidance and no liability can be accepted  for loss or expense incurred as a result of relying in particular  circumstances on statements made in the book. Laws and  regulations are complex and liable to change, and readers should  check the current position with the relevant authorities before  making personal arrangements. 