Disclaimer
The information provided using this web site is only intended to be general
summary information to the public. It is not intended to take the place of
either the written law or regulations.
This
website is published for the information of clients. Resources provides only
an overview of the regulations in force at the date of publication, and no
action should be taken without consulting the detailed legislation or seeking
professional advice. Therefore no responsibility for loss occasioned by any
person acting or refraining from action as a result of the material can be
accepted by the authors or the firm.