Mgr Elio Sgreccia, Secretary of the Apostolic Council responsible for health and family matters, had told Vatican radio that he held the comparison legitimate because the Dutch, like the Nazis, had passed a law 'authorising the state to put an end to lives of people no longer economically useful to it'. The Dutch law does not legalise euthanasia, but permits the ending of life in strictly defined cases. Tory MPs yesterday protested that Nalgo had paid for pro-Labour general election advertisements.There is a dispute over published figures for both parties. Unless they are persuaded that 'real money' is following on behind, they are unlikely to maintain a loss-making position for very long.'REAL MONEY' ATTACKThe truth is that a determined coalition of central banks can always defeat the 'speculators', but can never hope to defeat the 'real money' when it starts to move. Is there room in the market for yet another music magazine, and will Mojo not cannibalise Q's readership? Mr Ellen does not foresee a problem 'It might attract some lapsed Q readers,' he admits. The separate freight service for lorries starts on 7 March.The 50km (32-mile) journey through the tunnel is expected to take 35 minutes, with eight minutes being allowed for loading and unloading at each end. TD-Gammon is not being developed for commercial use, as its author is using it purely to test the validity of the learning theory it employs. At the year end little of this charge had crystallised, but the board considers it prudent to hold the provision until the various circumstances covered by it become clearer, which is not expected to occur before the second half of 1994.'Commenting on future prospects, the group said: 'Overall, although 1994 may see a slight decline in brokerage, the most important change will be the level of expenses where the cost and efficiency review has achieved substantial savings for 1994 and onwards.'Nelson Hurst said its stock market flotation last year gave it 'a sound base from which to continue its development'.'Based on a proven strategy of maximising existing strengths and building new business relationships to establish and sustain meaningful competitive advantage in our chosen business areas, we look forward to 1994 as a year of continued growth,' it said.The group pointed out that since it was diversified into a range of businesses one poor sector was often counter-balanced by more favourable conditions in another.David Woodward, group chairman, said last year's results were affected by lower interest rates reducing investment income and the generally weak economic conditions.Steel Burrill Jones is recommending a final dividend of 6p, making 9p a share for the year, compared with 13.25p a year ealier.

Their engineers want to learn and it could be the perfect combination. .3 ALL SIX goals were scored during the opening 30 minutes of an East Midlands derby which offered high excitement but produced a result that benefits neither side in particular as the scramble for passports to the Premiership intensifies.Leicester, who have suffered the agony of defeat at Wembley after reaching consecutive play-off finals, may find the direct route to promotion closed to them again, having taken only two of the last 15 available points. Stump up a mere pounds 19,625 and a ticket for Wimbledon is yours. Cristian Ionescu, the Romanian Trade Minister, said Bucharest hoped to gain political mileage from the trip 'China is a great power,' he said.

'It was a deliberate attempt (to leave) on their part,' said a UN spokeswoman, 'They put pillows in their beds.' Reuter. 'I believe that if that person wanted to kill somebody, he would have killed them,' Mr Hill said. If the men's triumph was less emotional than the women's, that is because men's gymnastics is an even more equivocal blend of athleticism and artistry. But such promises have been heard before, and seem unlikely to lead anywhere. BROWN SHIPLEY'S Recovery Unit Trust has been reorganised under its new manager, Patrick Evershed, but is still waiting for a real upswing in the price of the types of share it buys. But this would be considered unacceptable in both ethical and legal terms by the broader international community.In practice, the major threat to President Saddam's rule comes not from allied air attacks but from his effective loss of territorial control to Kurds in the north and Shias in the south This is the legacy of the post-war insurrection.

SIR Robin Buchanan was responsible for one of the most disturbing conflicts of interest highlighted by our investigation. THE DATA protection registrar should examine political files held by banks on their customers, MPs from all parties said yesterday after the revelation that National Westminster, Britain's largest high street bank, is secretly noting the political opinions and affiliations of some of its 6.5 million clients. Gearing remains high - around Adollars 10bn of debt compared with about Adollars 12.5bn of assets, much of which consists of print and film titles, which are notoriously difficult to value accurately.Unless he is prepared to throw in his lot with a cash-intensive business (and joint ventures, possibly with some of his new friends from Hong Kong, certainly look more probable now) he has no alternative but to raise additional finance via the equity markets.He can, though, point to the increasingly buoyant BSkyB, in which News has a 50 per cent holding, as evidence of the acumen of his vision. Zermatt's instantly recognisable Matterhorn, and the majestic trio of Eiger, Monch and Jungfrau towering above Grindelwald, Wengen and Murren, are backdrops to beat all others.And the villages: some are picture-book pretty, some are not, but most are blessed with abundant character, having evolved years ago. Businesses with other accounting year-ends will find that their tax affairs are complicated by the concept of 'overlap relief', an accounting device designed to avoid double taxation of profits and to ensure that the right amount of tax is paid over the full lifespan of the business.Accountants are less convinced that businesses should automatically opt for the tax year-end for their own accounts.

It planned 9,000 polling stations, expecting 3,000 voters each.The figures, however, were suspect. Then last week the Jewish Chronicle published a letter which incensed the Jewish community. Beckett supporters are lobbying local parties and levy-payers but, because of the more than four million-strong electorate, the media are crucial. IN YOUR article 'Funding clash over schools' (29 November), you point out that John Patten, the Secretary of State for Education, maintains that 'schools opt out in order to win increased freedom not because they expect more money'. Two years ago the South Bank Board announced it wanted to tear down the whole Sixties concrete arts complex and replace it with a commercially driven development in which new art galleries would be huddled between shops and lettable office space. This prize example of Orwellian double-speak is a sure sign that something significant is happening in the health service. That something is the first public debate on rationing in health care - whether it is inevitable and, if so, who decides, and on what basis, between giving Mrs Jones a hip replacement or Mr Smith a hearttransplant.While the choices will, one hopes, never be as stark as this, the debate being launched next week by the British Medical Association is nevertheless vital.

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