The information contained within this web site is provided to the best of our knowledge and belief. This information is only intended to be a general summary of information for perusal by members of the public. It is not intended to take the place of either the written law or regulations. Any information or advice provided on this web site cannot be a replacement for independent professional advice, which should always be sought.

We make no warranties, expressed or implied, regarding the information on this web site, and accept no liability for any direct, consequential or other damages resulting from your use of this web site.

Reference from this web site does not constitute an endorsement or recommendation by us. We are not responsible for the contents of any 'off-site' web pages referenced from this web site. We do not necessarily endorse the views expressed by such sites, nor warrant thevalidity of any site's information or its fitness for any particular purpose.

Use of this website constitutes your understanding and acceptance of the provisions and agreement that we cannot be held liable in any circumstances.