Deferred tax £million		Post retirement benefits £million		Environmental £million		Restructuring £million		Self insurance £million		Total £million
Group
At 1 January 2001	2.8		14.2		21.9		2.6		5.1		46.6
Charge/(credit) to profit and loss account	(1.7)		3.3		0.3		2.3		1.1		5.3
Utilised during the year	-		(4.6)		(5.0)		(3.0)		(1.0)		(13.6)
Disposal of business	-		(1.6)		2.5		-		0.1		1.0
Non-cash movements	-		-		0.8		-		-		0.8
Currency translation differences	-		0.2		0.4		-		0.1		0.7
	1.1		11.5		20.9		1.9		5.4		40.8
Post retirement benefits included in debtors	-		3.0		-		-		-		3.0
At 31 December 2001	1.1		14.5		20.9		1.9		5.4		43.8
Company
At 1 January 2001	-		0.3		-		-		-		0.3
Charge to profit and loss account	-		0.4		-		-		-		0.4
Utilised during the year	-		(0.1)		-		-		-		(0.1)
At 31 December 2001	-		0.6		-		-		-		0.6
Environmental provisions at 31 December 2001 relate to chemical manufacturing and distribution sites including certain sites no longer owned by the Group; these provisions have been made where the Group believes that it is probable that expenditure will be incurred and have been derived using a discounted cashflow methodology. Restructuring provisions at 31 December 2001 relate to Pigments & Specialties. Self insurance provisions at 31 December 2001 represent the aggregate of outstanding claims plus a projection of losses incurred but not reported. Restructuring and self insurance provisions are expected to be utilised over a five year period. Deferred tax provision comprises:
									2001 £million		2000 £million
Accelerated capital allowances									1.8		3.8
Other timing differences									(0.7)		(1.0)
									1.1		2.8
The full potential liability of the Group arising from timing differences at current rates of tax, including the amounts dealt with above, is as follows:
									2001 £million		2000 £million
Amount arising from accelerated capital allowances and other timing differences									10.9		8.5
Advance corporation tax recoverable									(7.2)		(5.4)
									3.7		3.1

At 31 December 2001 the full amount of surplus ACT previously written off, available for offset against future UK profits, was £22.7 million (2000: £18.5 million) before allowing for amounts set against deferred tax liabilities of £2.6 million (2000: £nil million).

Provision is not made for any tax liability on capital gains which might arise on the disposal of subsidiary and associated undertakings at the amounts at which they are stated in the balance sheets. In the event of a distribution of the reserves of certain overseas subsidiary undertakings, additional liabilities to UK and overseas tax might arise. Such potential deferred tax liabilities have not been provided because there is no current intention to remit these reserves.

No account is taken in the figures disclosed above of amounts which would arise had FRS17 ’Retirement Benefits’ been adopted in full in 2001.

FRS19 ’Deferred Tax’ will be implemented in 2002. This requires deferred tax to be accounted for on a full provision basis. At 31 December 2001 the effect of this would be to increase the deferred tax provision by approximately £1.0 million after the offset of an additional £4.6 million of ACT carried forward. The impact of FRS19 on the tax credit for the year would have been a £0.5 million reduction comprising an underlying current year credit of £7.3 million offset by a prior year adjustment charge of £7.5 million and an exceptional charge of £0.3 million.