When you give (or sell for less than market value) listed shares or securities to a charity, you obtain relief in calculating your taxable income.

Its purpose would remain to obtain relief against the company.

To obtain relief, the water has to be visible around the ball or your feet before or after you take your stance.

You need to have held the asset for at least three years to obtain relief.

But the bowlers had usually operated in pairs and once they had tired batsmen might obtain relief against someone less threatening.