In its United Kingdom Tax Bulletin 64 (April 2003), the Inland Revenue (now HM Revenue and Customs) announced new guidance on the "settlements legislation". This is a body of law which seeks to prevent someone (known as the "settlor") from avoiding tax by reclassifying income as belonging to someone else (known as the beneficiary). The income is then taxed at the beneficiary’s lower rate although the settlor continues to benefit from it. The legislation targets spouses and also parents seeking to divert income via their minor children.
The section of the legislation is 660A of the UK Income and Corporation Taxes Act 1988. Using the revised (April 2003) interpretation of s.660A, UK HMRC have been targeting businesses set up by spouses where they are aware that income is split between the spouses, and only one of them directly generates that income. In theory s.660A can apply to partnerships as well as limited companies, this has yet to be tested in the UK courts. In 2007 the interpretation was finally rejected by the Law Lords, resulting in the government proposing new leglisation to tackle the perceived abuse.
S-45A was an American satellite, which was lost in a launch failure in 1961. The satellite was intended to operate in a highly elliptical orbit, from which it was to have provided data on the shape of the ionosphere, and on the Earth's magnetic field. It was part of the Explorer programme, and would have been designated Explorer 12 had it reached orbit. It was the second of two identical satellites to be launched; the first, S-45, had also been lost in a launch failure, earlier in the year.
S-45A was launched aboard a Juno II rocket, serial number AM-19G. It was the final flight of the Juno II. The launch took place from Launch Complex 26B at the Cape Canaveral Air Force Station at 19:48:05 UTC on 24 May 1961. The system which was intended to ignite the second stage malfunctioned, and as a result that stage failed to ignite. The rocket failed to achieve orbit.
The 1N4001 series (or 1N4000 series) is a family of popular 1.0 A (ampere) general-purpose silicon rectifier diodes commonly used in AC adapters for common household appliances. Blocking voltage varies from 50 to 1000 volts. This diode is made in an axial-lead DO-41 plastic package.
The 1N5400 series is a similarly popular series for higher current applications, up to 3 A. These diodes are typically available in the larger DO-201AD axial package to dissipate heat better.
These are fairly low-speed rectifier diodes, being inefficient for square waves of more than 15 kHz. The series was second sourced by many manufacturers. The 1N4000 series were in the Motorola Silicon Rectifier Handbook in 1966, as replacements for 1N2609 through 1N2617. The 1N5400 series were announced in Electrical Design News in 1968, along with the now lesser known 1.5 A 1N5391 series.
These devices are widely used and recommended.
The table below shows the maximum repetitive reverse blocking voltages of each of the members of the 1N4000 and 1N5400 series.
S100 calcium-binding protein A5 (S100A5) is a protein that in humans is encoded by the S100A5 gene.
The protein encoded by this gene is a member of the S100 family of proteins containing 2 EF-hand calcium-binding motifs. S100 proteins are localized in the cytoplasm and/or nucleus of a wide range of cells, and involved in the regulation of a number of cellular processes such as cell cycle progression and differentiation. S100 genes include at least 13 members which are located as a cluster on chromosome 1q21. This protein has a Ca2+ affinity 20- to 100-fold higher than the other S100 proteins studied under identical conditions. This protein also binds Zn2+ and Cu2+, and Cu2+ strongly which impairs the binding of Ca2+. This protein is expressed in very restricted regions of the adult brain.
S100 calcium-binding protein A8 (S100A8) is a protein that in humans is encoded by the S100A8 gene. It is also known as calgranulin A.
The proteins S100A8 and S100A9 form a heterodimer called calprotectin.
The protein encoded by this gene is a member of the S100 family of proteins containing 2 EF-hand calcium-binding motifs. S100 proteins are localized in the cytoplasm and/or nucleus of a wide range of cells, and involved in the regulation of a number of cellular processes such as cell cycle progression and differentiation. S100 genes include at least 13 members which are located as a cluster on chromosome 1q21. This protein may function in the inhibition of casein kinase and as a cytokine. Altered expression of this protein is associated with the disease cystic fibrosis.
S100 calcium-binding protein A6 (S100A6) is a protein that in humans is encoded by the S100A6 gene.
The protein encoded by this gene is a member of the S100 family of proteins containing 2 EF-hand calcium-binding motifs. S100 proteins are localized in the cytoplasm and/or nucleus of a wide range of cells, and involved in the regulation of a number of cellular processes such as cell cycle progression and differentiation. S100 genes include at least 13 members which are located as a cluster on chromosome 1q21. This protein may function in stimulation of Ca2+-dependent insulin release, stimulation of prolactin secretion, and exocytosis. Chromosomal rearrangements and altered expression of this gene have been implicated in melanoma.
S100A6 has been shown to interact with S100B and SUGT1.
S100A6 to be reported as possible diagnostic marker of papillary thyroid carcinoma.