* {font-size: 100.01%;}
html{font-size:80%;}
body{
	margin:0;
	background:url(../images/bg-body.gif) repeat-x;
	font:1em Arial, Helvetica, sans-serif;
	color:#5c5c5c;
}
img{border:none;}
a{
	color:#437c49;
	text-decoration:none;
}
a:hover{text-decoration:underline;}
input,
textarea,
select{
	font:100% arial,sans-serif;
	vertical-align:middle;
}
form,fieldset{
	margin:0;
	padding:0;
	border:none;
}
#main{
	width:982px;
	margin:0 auto;
	overflow:hidden;
}
#main-top{
	width:915px;
	overflow:hidden;
	background:url(../images/bg-main-top.jpg) no-repeat;
	height:26px;
	margin:0 0 0 55px;
}
#main-holder{
	background:url(../images/bg-main-center.png) no-repeat;
	width:982px;
	min-height:398px;
	margin:0 auto;
}
* html #main-holder{
	height:398px;
}
#main-top:after,
#main-holder:after{
	content:"";
	clear:both;
	display:block;
}
#holder{
	background:url(../images/bg-center.png) repeat-y;
	width:982px;
	margin:0 auto;
}
#holder:after {
	clear:both;
	display:block;
	content:"";
}
.holder{
	float:left;
	margin:-393px 0 -127px;
	width:745px;
	padding:17px 92px 0 145px;
	position:relative;
}
#header{
	width:705px;
	background:url(../images/bg-logo-grey.gif) repeat-y;
	padding:6px 6px 0 7px;
	position:relative;
}
#header:after{
	content:"";
	clear:both;
	display:block;
}
.header-holder{
	background:url(../images/bg-logo-greena.jpg) no-repeat;
	width:692px;
	overflow:hidden;
}
.header-holder h1{
	float:left;
	padding:0 0 7px 14px;
	margin:73px 0 0;
	position:relative;
	z-index:999;
}
.header-holder h1 a{
	background:url(../images/logo.png) no-repeat;
	width:358px;
	height:100px;
    margin: -55px 0 0px 0;
	display:block;
	text-indent:-9999px;
	cursor:pointer;
	z-index:150;
}
.header-holder p{
	text-align:right;
	margin:108px 11px 0 0;
	color:#437c49;
	font:1.091em  "Trebuchet MS", Arial, Helvetica, sans-serif;
}
.klipsa-left{
	position:absolute;
	top:-4px;
	left:-41px;
	background:url(../images/klipsa-left.png) no-repeat;
	width:96px;
	height:60px;
}
.klipsa-right{
	position:absolute;
	top:-1px;
	right:-24px;
	background:url(../images/klipsa-right.png) no-repeat;
	width:96px;
	height:60px;
}
.microscope{
	position:absolute;
	top:-48px;
	left:40%;
	background:url(../images/microscope.png) no-repeat;
	width:185px;
	height:113px;
	z-index:100;
}
#header-bottom{
	background:url(../images/bg-logo-bottom.gif) no-repeat;
	height:8px;
	overflow:hidden;
	margin:-2px 0 0;
}

#number{
	height:30px;
    width:704px;   
    overflow:hidden;
	clear:both;
	display:block;
	margin: 0 0 -30px 0;
}


.content{
	padding:0 32px 23px 0;
	float:left;
	margin:65px 0 0;
	position:relative;
}
.primary{
	float:right;
	width:533px;
	padding:0 12px 0 0;
	margin:0 0 0 18px;
}


.primary2{
	float:right;
	width:533px;
	padding:0 12px 0 0;
	margin:0 0 0 18px;
}


.pdfholder{
    float:right;
	width:305px;
	padding:0 12px 0 0;
	margin:0 0 0 10px;
}

.first{
	float:right;
	width:533px;
	padding:0 12px 0 0;
	margin:0 0 0 18px;
}

.primalry img{
	float:right;
	margin:0 0 28px 28px;
}

.primary img left{
	float:left;
	margin:0 28px 28px 0px;
}

.imgright{
	float:right;
	margin:0 0 28px 28px;
}

.imgleft{
	float:left;
	margin:0 15px 28px 0px;
}


p{
	margin:0;
	line-height:1.727em;
}









.primary h2{
	margin:0 0 8px;
	font-size:2.091em;
	color:#437c49;
	font-weight:normal;
}
.primary p{
	margin:0;
	line-height:1.727em;
}
.primary h3{
	margin:22px 0 8px;
	font-size:1.455em;
	color:#848484;
	font-weight:normal;
}
.call{
	color:#437c49;
	font-size:1.364em;
	display:block;
	text-align:left;
	margin:52px 0 0;
}
.sidebar{
	float:right;
	width:144px;
}
.sidebar-nav{
	list-style:none;
	padding:0;
	margin:0;
}
.sidebar-nav li{
	height:51px;
	width:144px;
	overflow:hidden;
}
.sidebar-nav li a{
	display:block;
	height:51px;
	width:144px;
	text-indent:-9999px;
}
.sidebar-nav li a.backgr{
	background:url(../images/what-is-rnd.gif) no-repeat;
}
.sidebar-nav li a.what{
	background:url(../images/what-rnd-tax-relief.gif) no-repeat;
}

.sidebar-nav li a.our{
	background:url(../images/what-services.gif) no-repeat;
}

.sidebar-nav li a.latest{
	background:url(../images/latest-article.gif) no-repeat;
}
.sidebar-nav li a.tax{
	background:url(../images/what-next.gif) no-repeat;
}

.sidebar-nav li a:hover{
	background-position:0 -51px;
}
.picture{
	width:137px;
	margin:18px auto 0;
	background:#fff url(../images/bg-sidebar-img-bottoma.gif) no-repeat 0 100%;
	min-height:192px;
}
* html .picture{
	height:192px;
}
#footer{
	background:url(../images/bg-footer.png) no-repeat;
	overflow:hidden;
	margin:0 auto;
	min-height:53px;
	padding:180px 115px 0 145px;
}



.footer-disclaim{
    text-align: center;
    width:730px;
    margin: -30px 0 0 0;
    font-size: 9px;
    line-height:12px;
    font: #ccc;
    margin:0 auto;
	overflow:hidden;
}




* html #footer{
	overflow:visible;
	height:103px;
}

#footer p{
	margin:0;
	font-size:.909em;
	width:500px;
	float:left;
	color:#b5b5b5;
}
#footer p a{
	color:#b5b5b5;
	position:relative;
	z-index:100;
}
#footer span{
	float:right;
	width:100px;
	text-align:right;
	font-size:.909em;
	position:relative;
	z-index:101;
}
/* SIFR */
.sIFR-flash {
	visibility: visible !important;
	margin: 0;
}
.sIFR-replaced {
	visibility: visible !important;
}
span.sIFR-alternate {
	position: absolute;
	left: 0;
	top: 0;
	width: 0;
	height: 0;
	display: block;
	overflow: hidden;
}
.sIFR-flash + div[adblocktab=true] {
  display: none !important;
}
.sIFR-hasFlash .primary h2 span{
	letter-spacing:0;
	font-size: 23px;
	padding:0;
	margin:0;
}
.sIFR-hasFlash .primary h3 span{
	letter-spacing:0;
	font-size: 16px;
	padding:0;
	margin:0;
}



.field1 {
  width: 290px;
  height: 15px;
  color: #38603a;
  background-color: #cfdcd0;
}

.field2 {
  width: 290px;
  height: 60px;
  color: #38603a;
  background-color: #cfdcd0;
}

.addressholder {
	float:left;
	width:200px;
	margin:0 0 0 13px;
	overflow:hidden;
	position:relative;
	padding:0 0 20px;
	display:inline;
}
.formholder {
	float:left;
	width:260px;
margin:0 0 16px;
	color:#949494;
}

.right-imager {
	float:right;
	margin:0px 10px 10px 15px;
}

.greentel {
	font-family:Arial;
	font-size:11px;
	text-decoration:none;
    font-weight: bold;
	color:#00720b;
    line-height: 1.5;
}