Nelson, if it helps further, the first two answers are on the top line with a space in the middle, and the first down clue is "no longer impose tax.....". I have found a need to change a letter in 3D but am stuck with the quotation required and two or three blank squares I still cannot see what to do with: anyone finished this, can you help with the word at the bottom of the right hand column. I have a word, but don't know why....