Notes to the Company financial statements

38 Provisions for liabilities

	Deferred taxation £m	Restructuring provision £m	Property provisions £m	Total £m
At 3 February 2008	9	20	12	41
Charge for period	40	–	–	40
Utilisation of provisions	–	(20)	–	(20)
At 1 February 2009	49	–	12	61

Further details of property and restructuring provisions are provided in note 21.

The potential deferred taxation on timing differences, calculated at 28% (2008: 28%), is set out below and has been provided for in full.

	2009 £m	2008 £m
Excess of capital allowances over depreciation	93	83
Provisions and short term timing differences	(38)	(69)
Share-based payments	(6)	(5)
	49	9