/* Local guides: common reading shell, individually authored content and figures. */
.local-guide{background:#fff;color:#173c58;--guide-blue:#185cec}
.local-guide .local-hero{position:relative;isolation:isolate;background:radial-gradient(ellipse at 95% 5%,#1c568e,transparent 56%),linear-gradient(135deg,#081b34,#0b2d52);color:#fff;padding:26px 0 57px;overflow:hidden}
.local-guide .local-hero:after{content:"";position:absolute;width:510px;height:510px;right:-150px;top:-180px;transform:rotate(24deg);border:1px solid #acddff30;background:linear-gradient(155deg,#aceeff11,transparent);box-shadow:0 0 0 50px #afddff05,0 0 0 100px #afddff04;z-index:-1}
.local-breadcrumbs{display:flex;align-items:center;flex-wrap:wrap;gap:9px;font-size:12px;color:#c3d9eb;margin-bottom:32px;line-height:1.6}
.local-breadcrumbs a{text-decoration:underline;text-underline-offset:3px;display:inline-flex;align-items:center;min-height:32px}
.local-guide .local-hero h1{font-size:clamp(38px,4.65vw,66px);line-height:1.08;letter-spacing:-.045em;max-width:1000px;margin:16px 0 22px;overflow-wrap:break-word;hyphens:manual}
.local-hero h1 em{font-style:normal;color:#b9e8ff;display:block}
.local-hero .local-deck{max-width:800px;font-size:19px;line-height:1.7;color:#dceaf8;margin:0 0 25px}
.local-hero .eyebrow{color:#bce7ff;font-size:12px;letter-spacing:.11em}
.local-guide .local-hero .hero-actions{display:flex;flex-wrap:wrap;gap:16px;margin:0}
.local-guide .local-hero .hero-secondary{min-height:50px;display:inline-flex;align-items:center;color:#edf9ff;border-color:#749cbc}
.local-meta{font-size:12px;line-height:1.5;color:#bdd2e6;margin-top:27px;display:flex;gap:18px;flex-wrap:wrap}
.local-jump{position:sticky;top:0;z-index:20;background:#f4faffed;backdrop-filter:blur(16px);border-bottom:1px solid #bcd2e5;color:#092343}
.local-jump>.wrap{position:relative;display:flex;align-items:center;gap:26px;min-height:64px}
.local-index>summary{display:flex;align-items:center;gap:22px;list-style:none;min-height:46px;border:1px solid #9dbbd8;padding:9px 18px;background:#fff;border-radius:10px;font-size:14px;font-weight:800;cursor:pointer}
.local-index>summary::-webkit-details-marker{display:none}.local-index>summary:after{content:"⌄";color:#185cec}
.local-index[open]>summary{background:#dcebff}.local-index[open]>summary:after{content:"⌃"}
.local-index nav{position:absolute;top:100%;left:0;background:#fff;border:1px solid #a7c3da;border-radius:0 0 18px 18px;box-shadow:0 16px 25px #10345a24;width:min(760px,100%);max-height:calc(100dvh - 90px);overflow:auto;padding:22px 26px}
.local-index ol{margin:0;padding:0;list-style:none;display:grid;grid-template-columns:1fr 1fr;gap:0 20px}
.local-index li{border-bottom:1px solid #dde8f0}.local-index a{font-size:13px;line-height:1.6;display:flex;align-items:center;min-height:50px;padding:9px 0}
.local-index a:hover{text-decoration:underline;color:#124ebf}
.local-shortcuts{display:flex;align-items:center;gap:26px}.local-shortcuts a{font-size:13px;font-weight:800;min-height:44px;display:flex;align-items:center;white-space:nowrap}
.local-article{max-width:850px;width:calc(100% - 48px);margin:auto}
.local-section{padding:52px 0 13px;scroll-margin-top:94px}
.local-section+.local-section{border-top:1px solid #dce6ef;margin-top:32px}
.local-section .section-label{font-size:11px;font-weight:800;letter-spacing:.12em;color:#295ea7;margin-bottom:13px;line-height:1.6}
.local-guide .local-section h2{font-size:clamp(28px,3vw,39px);letter-spacing:-.035em;line-height:1.2;margin:0 0 23px;hyphens:auto;hyphenate-limit-chars:12 5 4;overflow-wrap:break-word;color:#103c66}
.local-guide .local-section h3{font-size:23px;line-height:1.35;letter-spacing:-.025em;color:#163a60;margin:30px 0 12px;hyphens:auto;hyphenate-limit-chars:12 5 4}
.local-section p{font-size:17px;line-height:1.86;max-width:76ch;margin:0 0 20px;text-wrap:pretty;overflow-wrap:break-word}
.local-section a:not(.button){color:#164fbd;text-decoration:underline;text-underline-offset:4px;text-decoration-thickness:1px}
.local-section strong{font-weight:800;color:#133758}
.local-section p:last-child{margin-bottom:0}
.editorial-image{margin:34px 0;background:#edf7ff;border:1px solid #c3d8ea;border-radius:22px;overflow:hidden}
.editorial-image img{width:100%;height:auto;display:block}
.editorial-image figcaption{padding:16px 23px;font-size:13px;line-height:1.7;color:#3c5b79;background:#f5faff}
.tax-answer{display:grid;grid-template-columns:1fr 1fr;gap:0;margin:30px 0;border:1px solid #bad1e8;border-radius:20px;overflow:hidden;background:#edf7ff}
.tax-answer>div{padding:25px}.tax-answer>div+div{background:#092343;color:#d7eafd}
.tax-answer span,.lot-origin>span,.lot-branches span,.limit-example span,.bonus-law>span,.register-grid article>span{font-size:11px;font-weight:800;letter-spacing:.08em;display:block;margin-bottom:12px}
.tax-answer strong{font-size:24px;line-height:1.25;display:block;margin-bottom:15px}
.tax-answer>div+div strong{color:#d0f0ff}.tax-answer p{font-size:15px;line-height:1.7}
.fact-table{border:1px solid #b8cce0;border-radius:18px;overflow:hidden;margin:28px 0}
.fact-table table{width:100%;border-collapse:collapse;table-layout:fixed;margin:0}
.fact-table caption{padding:18px 22px;text-align:left;background:#eaf4ff;color:#123c67;font-size:15px;font-weight:800}
.fact-table th,.fact-table td{text-align:left;vertical-align:top;padding:18px 22px;border-top:1px solid #d2e1ed;font-size:15px;line-height:1.75;white-space:normal;overflow-wrap:break-word;hyphens:auto}
.fact-table thead{background:#0e355b;color:#f6fbff}.fact-table tbody th{font-weight:800;color:#13385f;width:35%}.fact-table tbody tr:nth-child(even){background:#f6faff}
.tax-lot{margin:30px 0;border-radius:22px;overflow:hidden;border:1px solid #a8c8de;background:#f1f8ff}
.lot-origin{padding:24px 30px;background:#123d69;color:#c4eaff;display:flex;align-items:center;flex-wrap:wrap;gap:10px 20px}.lot-origin>span{flex-basis:100%;margin:0}.lot-origin strong{font-size:32px;color:#fff}.lot-origin b{font-size:16px;margin-left:auto}
.lot-branches{display:grid;grid-template-columns:1fr 1fr}.lot-branches>div{padding:24px 30px}.lot-branches>div+div{border-left:1px solid #bdd5e5}.lot-branches strong{font-size:28px;display:block;margin-bottom:16px}.lot-branches p{font-size:16px}.lot-branches b{color:#174f9d}
.worked-note{border-left:5px solid #2870ef;background:#eff7ff;padding:23px 27px;margin:26px 0;border-radius:0 16px 16px 0}.local-guide .worked-note h3{margin:0 0 13px;font-size:22px}.worked-note p{font-size:16px}
.local-tool{background:linear-gradient(145deg,#082541,#164d7d);color:#edf7ff;padding:32px;border:1px solid #509dd1;border-radius:24px;margin:28px 0;box-shadow:0 15px 40px #113c6414}
.tool-fields{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:17px;margin-bottom:25px}.tool-fields label{font-size:13px;font-weight:700;line-height:1.5;display:flex;flex-direction:column;justify-content:space-between;gap:10px}
.tool-fields input{box-sizing:border-box;min-width:0;width:100%;border:2px solid #83acd4;border-radius:9px;background:#f6fbff;color:#0d304f;padding:12px 13px;font:700 18px/1.4 Manrope,sans-serif;min-height:51px}
.tool-fields input[aria-invalid=true]{border-color:#ffb69f;outline:2px solid #ffb69f}
.local-tool output{display:block;border-top:1px solid #7297b5;margin-top:28px;padding-top:25px}.local-tool output>span{display:block;font-size:11px;letter-spacing:.12em;color:#c4eaff}.local-tool output>strong{font-family:Bricolage,sans-serif;font-size:50px;line-height:1.3;color:#fff;display:block;margin:8px 0}.local-tool output p{font-size:14px;color:#cde2f3;line-height:1.7}
.useful-list{list-style:none;margin:26px 0;padding:0}.useful-list li{border-bottom:1px solid #d6e4ef;padding:15px 0 15px 23px;position:relative;line-height:1.75;font-size:16px}.useful-list li:before{position:absolute;left:0;top:25px;content:"";width:6px;height:6px;border-radius:50%;background:#2160d0}
.inline-download{display:inline-flex;align-items:center;min-height:48px;font-size:15px;font-weight:800}
.local-faq{border-bottom:1px solid #c4d7e7;padding:0}.local-faq summary{font-size:17px;line-height:1.6;font-weight:800;cursor:pointer;min-height:60px;padding:18px 0;color:#173e65}.local-faq p{padding:0 0 22px;font-size:16px}
.law-timeline{display:grid;grid-template-columns:repeat(3,1fr);gap:0;border:1px solid #aec7dd;border-radius:22px;overflow:hidden;margin:30px 0;background:#f5faff}
.law-timeline>div{padding:25px 20px;border-top:5px solid #9cd2f7}.law-timeline .timeline-key{background:#0b335b;border-color:#61c5ff;color:#dbeaff}.law-timeline span{display:inline-block;font-size:17px;line-height:1.5;font-weight:800;letter-spacing:.02em}.local-guide .law-timeline h3{font-size:22px;margin:16px 0 12px}.local-guide .timeline-key h3{color:#e7f8ff}.law-timeline p{font-size:14px;line-height:1.75}
.limit-example{display:grid;grid-template-columns:1fr 1fr 1.5fr;background:#edf7ff;border:1px solid #bdd5e8;border-radius:20px;overflow:hidden;margin:28px 0}.limit-example>div{padding:25px}.limit-example strong{font-size:39px}.limit-example .limit-remainder{background:#104ab2;color:#fff}.limit-remainder strong{color:#fff}.limit-example>p{grid-column:1/-1;padding:17px 25px;margin:0;font-size:13px;line-height:1.6;max-width:none;background:#f5faff}
.bonus-law{position:relative;background:#092849;border-radius:22px;padding:32px;margin:28px 0;color:#ccecff}.bonus-law>strong{display:block;font-size:clamp(40px,7vw,66px);line-height:1.3;color:#def5ff;font-family:Bricolage,sans-serif}.bonus-law>p{font-size:18px;color:#d0e8fa}.bonus-law>div{background:#183e62;border:1px solid #426c91;border-radius:14px;padding:21px}.bonus-law b{font-size:22px;color:#fff}.bonus-law>div p{font-size:14px;margin-top:10px}
.licence-chain{margin:28px 0;display:grid;grid-template-columns:repeat(4,1fr);gap:14px}.licence-chain>div{padding:18px 16px;border-top:3px solid #2866d7;background:#edf6ff;border-radius:0 0 12px 12px}.licence-chain span{font-size:12px;color:#316bbe;display:block;margin-bottom:12px;font-weight:800}.licence-chain strong{font-size:17px;display:block;margin-bottom:10px}.licence-chain p{font-size:13px;line-height:1.6}
.register-grid{display:grid;grid-template-columns:1fr 1fr;gap:18px;margin:28px 0}.register-grid article{border:1px solid #b6d0e5;background:linear-gradient(145deg,#f0f9ff,#fdfefe);border-radius:20px;padding:24px;display:flex;flex-direction:column}.register-grid article>span{color:#2258ad}.local-guide .register-grid h3{margin:0 0 14px;font-size:24px}.register-grid p{font-size:15px;line-height:1.75}.register-grid a{font-size:14px;line-height:1.6;min-height:44px;display:flex;align-items:center;font-weight:800;margin-top:auto}
.complaint-clock{display:grid;grid-template-columns:repeat(3,1fr);gap:2px;background:#b8d4e7;border:1px solid #aac5dd;border-radius:20px;overflow:hidden;margin:28px 0}.complaint-clock>div{padding:25px 20px;background:#edf6ff}.complaint-clock strong{display:block;font-size:28px;margin-bottom:12px}.complaint-clock span{font-size:14px;line-height:1.7;display:block}
.dispute-route{margin:28px 0;display:grid;grid-template-columns:1fr 1fr 1fr;gap:15px}.dispute-route>div{border-left:3px solid #2864cc;padding:12px 18px;background:#f1f7ff;border-radius:0 12px 12px 0}.dispute-route b{font-size:17px;line-height:1.5;display:block;margin-bottom:12px}.dispute-route p{font-size:14px;line-height:1.7}
.status-list{list-style:none;margin:28px 0;padding:0}.status-list li{display:grid;grid-template-columns:175px 1fr;gap:20px;padding:19px 0;border-bottom:1px solid #c9dce9;line-height:1.7;font-size:16px}.status-list b{color:#113e6c}
.local-related{background:#ecf5ff;margin-top:66px;padding:45px 0}.local-related .wrap{max-width:900px}.local-related h2{font-size:29px;color:#113a61;margin:0 0 24px}.related-links{display:grid;grid-template-columns:1fr 1fr;gap:18px}.related-links a{display:block;padding:24px;border:1px solid #b6cfe5;border-radius:16px;background:#fff}.related-links strong{font-size:20px;line-height:1.4;display:block;margin-bottom:10px}.related-links span{font-size:14px;line-height:1.7;color:#42607c}.related-links a:hover{border-color:#185cec;box-shadow:0 5px 18px #12439b10}
.local-guide :focus-visible{outline:3px solid #2c68c8;outline-offset:4px}.local-guide .local-hero :focus-visible,.local-tool :focus-visible{outline-color:#c7edff}
@media(min-width:1100px){.local-article{max-width:850px}.local-section{padding-top:62px}}
@media(max-width:700px){.local-hero .wrap,.local-jump .wrap{width:calc(100% - 36px)}.local-guide .local-hero{padding-bottom:37px}.local-breadcrumbs{margin-bottom:20px;font-size:11px}.local-guide .local-hero h1{font-size:clamp(33px,6.5vw,45px);line-height:1.13;letter-spacing:-.04em}.local-hero .local-deck{font-size:16px;line-height:1.75}.local-meta{gap:8px 20px;font-size:11px}.local-guide .local-hero .hero-actions{gap:12px}.local-guide .local-hero .button,.local-guide .local-hero .hero-secondary{font-size:13px;padding:13px 17px;min-height:48px}.local-jump>.wrap{gap:16px;min-height:62px}.local-index>summary{padding:9px 12px;font-size:12px;gap:10px}.local-shortcuts{gap:19px}.local-shortcuts a{font-size:12px}.local-index nav{padding:16px 21px;max-height:calc(100dvh - 82px)}.local-index ol{grid-template-columns:1fr}.local-index a{font-size:14px}.local-article{width:calc(100% - 36px)}.local-section{padding-top:37px}.local-section+.local-section{margin-top:24px}.local-guide .local-section h2{font-size:28px;line-height:1.25;letter-spacing:-.03em}.local-guide .local-section h3{font-size:21px}.local-section p{font-size:16px;line-height:1.86}.local-section .section-label{font-size:10px;letter-spacing:.075em}.editorial-image{margin:26px 0;border-radius:17px}.editorial-image figcaption{padding:16px 18px;font-size:12px}.tax-answer{grid-template-columns:1fr}.tax-answer>div{padding:22px}.tax-answer strong{font-size:23px}.tax-answer p{font-size:15px}.fact-table th,.fact-table td{padding:13px 12px;font-size:14px;line-height:1.7}.fact-table caption{padding:15px 15px;font-size:14px}.fact-table thead th{font-size:13px}.lot-origin{padding:23px;gap:9px}.lot-origin b{margin-left:0;flex-basis:100%}.lot-branches{grid-template-columns:1fr}.lot-branches>div{padding:23px}.lot-branches>div+div{border-left:0;border-top:1px solid #b7d3e8}.lot-branches strong{font-size:28px}.worked-note{padding:21px}.local-tool{padding:24px 20px}.tool-fields{grid-template-columns:1fr;gap:19px}.tool-fields label{font-size:14px}.local-tool output>strong{font-size:44px}.useful-list li{font-size:15px}.local-faq summary{font-size:16px}.local-faq p{font-size:15px}.law-timeline{grid-template-columns:1fr}.law-timeline>div{padding:24px;border-top:0;border-left:5px solid #9cd2f7}.law-timeline p{font-size:15px}.law-timeline span{font-size:20px}.local-guide .law-timeline h3{margin-top:10px}.limit-example{grid-template-columns:1fr 1fr}.limit-example>div{padding:22px}.limit-example .limit-remainder{grid-column:1/-1}.limit-example strong{font-size:34px}.limit-example>p{padding:18px 22px}.bonus-law{padding:25px 21px}.bonus-law>span{line-height:1.7}.bonus-law b{font-size:20px}.licence-chain{grid-template-columns:1fr 1fr;gap:13px}.licence-chain>div{padding:17px 12px}.licence-chain strong{font-size:16px;hyphens:auto}.licence-chain p{font-size:13px}.register-grid{grid-template-columns:1fr}.register-grid article{padding:23px}.register-grid p{font-size:15px}.complaint-clock{grid-template-columns:1fr}.complaint-clock>div{padding:21px 24px}.complaint-clock strong{font-size:30px}.complaint-clock span{font-size:15px}.dispute-route{grid-template-columns:1fr}.dispute-route>div{padding:19px}.dispute-route p{font-size:15px}.status-list li{grid-template-columns:1fr;gap:5px;font-size:15px}.related-links{grid-template-columns:1fr}.local-related{padding:36px 0}.local-related .wrap{width:calc(100% - 36px)}.local-related h2{font-size:26px}}
@media(max-width:359px){.local-shortcuts{gap:12px}.local-jump>.wrap{gap:12px}.local-shortcuts a{font-size:11px}.local-hero .local-deck{font-size:15px}.local-guide .local-section h2{font-size:26px}.fact-table th,.fact-table td{font-size:13px;padding:12px 10px}.local-guide .local-hero h1{font-size:32px}.local-guide .local-hero .hero-actions{flex-direction:column;align-items:stretch}.local-guide .hero-actions>a{justify-content:center}.local-section .section-label{letter-spacing:.03em}}
@media(prefers-reduced-motion:reduce){.local-guide{scroll-behavior:auto}}
.local-index>summary:after{position:static;inset:auto;font-size:17px;line-height:1;flex-shrink:0}
.local-faq summary{padding-right:34px}.local-faq summary:after{right:2px;top:23px;font-size:22px}
html:has(.local-guide){scroll-behavior:auto;scroll-padding-top:78px}
.local-section{scroll-margin-top:12px}
.local-guide .fact-table thead th:first-child{width:36%}.local-guide .fact-table thead th:last-child{width:64%}
.local-guide.page-p19 .fact-table thead th{width:50%}
@media(max-width:600px){.page-p18 .fact-table thead,.page-p20 .fact-table thead{position:absolute;width:1px;height:1px;overflow:hidden;clip-path:inset(50%)}.page-p18 .fact-table tbody,.page-p20 .fact-table tbody{display:block}.page-p18 .fact-table tbody tr,.page-p20 .fact-table tbody tr{display:block;padding:19px;border-top:1px solid #c5d9e9}.page-p18 .fact-table tbody th,.page-p18 .fact-table tbody td,.page-p20 .fact-table tbody th,.page-p20 .fact-table tbody td{display:block;width:100%;border:0;padding:0;font-size:15px;line-height:1.75}.page-p18 .fact-table tbody th,.page-p20 .fact-table tbody th{margin-bottom:8px;font-size:16px}.page-p19 .fact-table thead th{letter-spacing:0;text-transform:none;font-size:13px}}