To improve the understanding of the Group's financial performance, items which do not reflect the underlying performance are:
|Employee severance costs||(102)||(439)|
|Plant restructuring and recall (costs)/credits||(507)||2,339|
|Amortisation of acquisition-related intangible assets||(829)||(829)|
|Special items charged to operating expenses||(1,521)||998|
|Accelerated amortisation of upfront loan arrangement fees||–||(414)|
|Special items before taxation||(1,521)||584|
|Special tax item — deferred tax charge as a result of change of use of industrial building||(752)||–|
|Tax on special items||376||(29)|
|Special items after taxation||(1,897)||555|
* Restated (see note 1).
Employee severance costs are in respect of the restructuring of UK operations.
Plant restructuring and recall costs include a charge for an onerous property lease.
Amortisation of acquired intangible assets represents the charge for other intangible assets acquired with The Medical House in 2009.
Acquisition-related expenses are diligence costs incurred in investigating potential investment opportunities.
The special tax item is in respect of a one off tax charge arising due to the re-opening of the site at Milton Keynes which changes the tax basis of the valuation of the industrial buildings requiring the recognition of a deferred tax liability.
In the prior year, plant restructuring and recall costs included a credit for an onerous property lease and reversal of a fixed asset impairment in the Bespak division. The amortisation of upfront loan arrangement fees incurred during the Group's refinancing in 2010 was accelerated following the refinancing of the loans in June 2012.