1.   A good first step would be to close the loophole in that conflict-of-interest clause.

2.   Deductions would be eliminated in most cases to close loopholes and discourage the use of tax shelters.

3.   Mr Clinton is also keen to close tax loopholes for foreign companies.

4.   The Home Office says the changes will close a loophole to organisations such as the Literal Democrats which appear designed to confuse.

5.   The new rules will close loopholes in British immigration law.

6.   The president is eager to close tax loopholes for foreign companies.

7.   To liberals, it means closing loopholes for the rich and strengthening the earned income tax credit.

8.   The amendment was designed to close loopholes in the Act which enabled companies to reap huge profits from drugs which turned out to have wider than anticipated applications.

9.   After the worst year on record for cruelty to sheep and cattle -- the RSPCA is now campaigning for that loophole to be closed.

10.   A Department of Health spokesman said the loophole should be closed by next year under the Community Care Bill.