Unfortunatly the .htaccess file does not work.
We have added to httpd.conf
AllowOverride All

But unfortunalty the .htaccess file still does not work.

Please advise if you have any tips.

I have noticed also that there are references in the http.conf
DocumentRoot “/var/www/html”

THe actual file is located in the root below.
/home/default/ukspygear.com/user/htdocs/.htaccess

.HTACCESS
############################################
## uncomment these lines for CGI mode
## make sure to specify the correct cgi php binary file name
## it might be /cgi-bin/php-cgi

<IfModule mod_php5.c>
php_flag magic_quotes_gpc off
php_flag short_open_tag on
</IfModule>

Action php5-cgi /cgi-bin/php5-cgi
AddHandler php5-cgi .php

DirectoryIndex index.php

RewriteEngine on

#RewriteBase /

RewriteCond %{REQUEST_URI} !^/media/
RewriteCond %{REQUEST_URI} !^/skin/
RewriteCond %{REQUEST_URI} !^/js/
RewriteCond %{REQUEST_FILENAME} !-f
RewriteCond %{REQUEST_FILENAME} !-d
RewriteCond %{REQUEST_FILENAME} !-l

RewriteRule .* index.php