Madam, - I received information from the Revenue Commissioners concerning the 2003 Corporation Tax Return. I quote from the leaflet:

"For accounting periods ending January 1st 2003, both the second instalment and the balance of tax must be paid on or before the twenty-first day of the month where the accounts period ends after the twenty-first of the month." Attempting to understand this, I was moved to prayer, as follows:

God help the individual who wrote this sentence.

God help the person who authorised its printing and distribution.

God help us all. - Yours, etc.,

DAVID S. KELLY, Clonard Park, Sandyford, Dublin 16.