Put the correct words from this table into the article.

1.	(a)	be	(b)	being	(c)	was	(d)	been
2.	(a)	be	(b)	is	(c)	are	(d)	were
3.	(a)	for	(b)	at	(c)	to	(d)	so
4.	(a)	liking	(b)	liked	(c)	liken	(d)	like
5.	(a)	legal	(b)	legally	(c)	legality	(d)	legalize
6.	(a)	live	(b)	alive	(c)	lifetime	(d)	lives
7.	(a)	creation	(b)	creative	(c)	creativity	(d)	creatively
8.	(a)	braid	(b)	bread	(c)	brood	(d)	broad
9.	(a)	at	(b)	to	(c)	of	(d)	for
10.	(a)	originality	(b)	originals	(c)	original	(d)	origin
11.	(a)	others	(b)	the other	(c)	the others	(d)	other
12.	(a)	loss	(b)	lost	(c)	lose	(d)	loser

Ex.7. SPELLING: Spell the jumbled words (from the text) correctly.

Paragraph 1
1.	takes elpac on April 26
2.	what it anmse
3.	a iseplca day was needed
4.	industrial gisdnes
5.	alleg concepts
6.	sftafec their daily lives
Paragraph 2
7.	mnuha creativity
8.	stop people from lneatsgi
9.	ehspa our world
10.	Anyone who creates hyatinng
11.	otrppyre laws
12.	csepert the work of others

Ex.8. PUT THE TEXT BACK TOGETHER: Number these lines in the correct order.

()	highlight what intellectual property is. It says most people think things like intellectual property, copyright, patents,
()	area of human activity, from literature, music, arts and entertainment, to technological innovations and patents
()	Intellectual property is a system that protects human creativity and makes sure it flourishes. It provides a legal
()	is and what it means. WIPO decided in 1999 that a special day was needed each year to
()	1970 that the World Intellectual Property Organization (WIPO) came into being. It organizes many of the awareness
()	campaigns that happen on World Intellectual Property Day. Its aim is to make people aware of what intellectual property
()	framework to stop people from stealing the work and ideas of those who create and innovate. It covers a broad
()	that help to shape our world. Intellectual property also relates to symbols, names, images and commercial
(1)	World Intellectual Property Day takes place on April 26 every year. It was on this day in
()	of World Intellectual Property Day is to get people to respect the work of others and make
()	sure the originators do not lose money or experience a loss of reputation because of illegal copying.
()	designs. Anyone who creates anything original is protected by intellectual property laws. The aim
()	intellectual property is something that affects their daily lives.
()	industrial designs and trademarks are business or legal concepts. WIPO says people do not think

Ex.9. SCRAMBLED SENTENCES: With a partner, put the words back into the correct order.

1.	of awareness It many the campaigns organizes
2.	is property intellectual what means it what and
3.	special was each a day needed year
4.	what is intellectual highlight property
5.	daily their affects that something lives
6.	protects that system a creativity human
7.	people stop to framework legal a stealing from
8.	broad a covers It activity human of area
9.	is Anyone creates original protected who anything
10.	the others work respect of

Ex.10. THE INTELLECTUAL PROPERTY DAY SURVEY: Write five

questions about World Intellectual Property Day in the table. Do this in

pairs/groups. Each student must write the questions on his / her own paper.

Ex.11.WRITING: Write about Intellectual Property Day for 10 minutes. Show your partner your paper. Correct each other’s work.

Ex.12. SPEAKING: Speak on the topic.

ADDITIONAL TASKS

1. VOCABULARY EXTENSION: Choose several of the words from the text. Use a dictionary or Google’s search field (or another search engine) to build up more associations / collocations of each word.

2. INTERNET: Search the Internet and find more information about World Intellectual Property Day. Talk about what you discover with your partner(s) in the next lesson.

3. MAGAZINE ARTICLE: Write a magazine article about World Intellectual Property Day. Write about what happens around the world. Include two imaginary interviews with people who did something on this day. Read your article in class.

Unit X

Topics:  1. HM Revenue and Customs

US Customs and Border Protection (CBP)

Australian Customs and Border Protection Service

Grammar revision: Gerunds and Infinitives

Text 1

HM Revenue and Customs

Her Majesty's Revenue and Customs (HMRC) is a non-ministerial department of the UK Government responsible for the collection of taxes and the payment of some forms of state support. HMRC was formed by the merger of the Inland Revenue and Her Majesty's Customs and Excise which took effect on 18 April 2005. The department's logo is the St Edward's Crown enclosed within a circle.

Departmental responsibilities: The department is responsible for the administration and collection of direct taxes including income tax and corporation tax, capital taxes such as capital gains tax and inheritance tax, indirect taxes (including value added tax), excise duties and stamp duty land tax, and environmental taxes such as air passenger duty and the climate change levy. Other aspects of the department's responsibilities include National Insurance contributions, the distribution of child benefit and some other forms of state support including the Child Trust Fund, payments of Tax Credits, enforcement of the national minimum wage and collection and publication of the trade-in-goods statistics. Responsibility for the protection of the UK's borders passed to the UK Border Agency within the Home Office on 1 April 2008.

HMRC has two overarching Public Service Agreement targets for the period 2008–2011:

• Improve the extent to which individuals and businesses pay the tax due and receive the credits and payments to which they are entitled
• Improve customers' experiences of HMRC and improve the UK business environment

Powers of officers: HMRC is a law enforcement agency which has a strong cadre of Criminal Investigators responsible for investigating Serious Organised Fiscal Crime. This includes all of the previous HMCE criminal work (other than drug trafficking) such as Tobacco Alcohol and Oils smuggling. They have aligned their previous Customs and Excise powers to tackle previous Inland Revenue criminal offences. They are responsible for seizing (or preventing the loss of) billions of stolen pounds of HMG's revenue. Their skills and resources include the full range of intrusive and covert surveillance and they are a senior partner in the Organized Crime Partnership Board.

HMRC inland detection officers have wide-ranging powers of arrest, entry, search and detention. The main power is to detain anyone who has committed, or who the officer has reasonable grounds to suspect has committed, any offence under the Customs and Excise Acts. The current Director of Criminal Investigations for the department is former Deputy Assistant Commissioner of the Metropolitan Police, Roy Clark.

HMRC is also listed under parts of the British Government which contribute to intelligence collection, analysis and assessment. Their prosecution cases may be coordinated with the Police, the Revenue and Customs Prosecution Office or the Crown Prosecution Service.

Performance: HMRC collected £435.7 billion for The Treasury in 2008/09. At the end of March 2009, HMRC was managing 20 million 'open' cases (where the Department’s systems identify discrepancies in taxpayer records or are unable to match a return to a record) which could affect around 4.5 million individuals who may have overpaid in total some £1.6 billion of tax and a further 1.5 million individuals who may have underpaid in total some £400 million of tax. In 2007–08 HMRC overpaid tax credits to the value of £1 billion; at the end of March 2009, HMRC had £4.4 billion of overpayments to be recovered.

WORKING ON THE TEXT

Ex.1. SKIMMING:

a. Read the headline and the first sentence of each paragraph of the text. Pair up to discuss the guessed-at topic of the article.

b. R ead the first paragraph and the last paragraph of the text. Then work in pairs to discuss the guessed-at contents of the piece.

c. Read the text during two minutes. After two minutes, get into pairs to discuss the contents of the piece.

Ex.2. SCANNING:

a. While scanning the text find the answers for content-specific questions given by the teacher.

b. While scanning the text read the sentences containing the key vocabulary words given by the teacher.