21.  A combination of the two processes means that you can use seven years of unused tax relief in one tax year.

22.  A comparatively rare plant, Acorus is propagated with difficulty but it is a very Decorative plant when used in aquariums.

23.  A computer system is used to collate information from across Britain.

24.  A crack had developed in one of the main cooling pipes which are used to convey water.

25.  A cracker can also eavesdrop using wiretapping, radio, or auxiliary ports on computers, which are used by network programs.

26.  A customer uses her remote control to shop different channels with the touch of a button.

27.  A developer could use historic preservation credits to finance a project there, he said.

28.  A device used to produce maps, architectural drawings and other graphic output.

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