Patrick Ryan (author and journalist) then transferred to The Fourth Regiment of the Reconnaissance Corps of the Royal Armoured Corps. He served in North Africa, Italy, and Greece. He moved to Leeds in the 1950s as Assistant Head Postmaster, and his "apprenticeship" in adapting to Yorkshire life is related in his humorous memoir "How I Became A Yorkshireman", published in the late 1960s. He later became Head Postmaster at Harrogate and was a regular contributor for "Punch" and The New Scientist in the 1960s and 1970s, as well as writing several television plays and some episodes of "The Army Game" and "Bootsie and Snudge" both
Corporate spin-off shareholders of the public company receive shares in a new operating business. For the operating company it is much faster and possibly also cheaper than the normal requirements of complying with the listing requirements of most exchanges. Also, the time and effort required to achieve a listing is much shorter than many other markets. It typically costs at least $1 million to form a public company and list on a stock exchange. In the United States, a mirror company may be formed tax-free by complying with the requirements of Internal Revenue Code section 355. Corporate spin-off A corporate spin-off, also