1985 has already seen significant shifts in Government policies, changes in the taxation system, changes in the levels of assistance to the primary sector, the lifting of the price freeze – to name but a few – with promises of yet more to come. Against this background of change, it was felt appropriate to introduce major changes to the Budget Manuals published by Lincoln College. The basic concept of two complementary manuals (Technical and Financial) remains unchanged, but the contents have been current information only and will be published annually as a single volume; the Technical Manual will contain information of a more stable nature and updated editions will be published less frequently than before. To achieve this rationalisation, it has been necessary to remove some of the detail from the Financial Manual, while other information which previously has been detailed has now been summarised.

Every effort has been made to ensure that the published information is correct at the time of printing, but readers should appreciate that prices do not remain stationary. The Financial Manual should therefore be used as a guide only. Trade names have been used to acquaint the reader with some of the products available, for clarity and for convenience. No preferential endorsement by the College is intended; no criticism is implied of any alternative product or of any product which does not appear in the Manuals.