var how_many_ads = 7;
var now = new Date()
var sec = now.getSeconds()
var ad = sec % how_many_ads;
ad +=1;
if (ad==1) {
hd="Flat Rate Scheme";
txt="The Flat Rate Scheme may help to reduce administration and could reduce your VAT payments";
}
if (ad==2) {
hd="Repayment of Input VAT";
txt="Don't forget; If you don't pay your suppliers within 6 months, you must repay any input VAT claimed";
}
if (ad==3) {
hd="Cross Border Services"
txt="If you supply services to customers in the EU, make sure you're aware of changes coming in 2010"; 
}
if (ad==4) {
hd="New Newsletter"
txt="Check out our <a href=vat-newsletter.htm>Latest Newsletter</a>"; 
}
if (ad==5) {
hd="Reclaiming VAT from before 1997"
txt="Claims for VAT overpaid or underclaimed before 1997 must be made by 31 March 2009. Contact us to discuss."; 
}
if (ad==6) {
hd="Option to Tax"
txt="VATease has published a quick guide to the <a href=option-to-tax.html>2008 changes to the Option to Tax</a>";
}
if (ad==7) {
hd="BTG Tax Acquisition";
txt="VATease has been acquired by BTG Tax. See our <a href="index.htm">home page</a> for more details.";
}