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Important legal information and disclaimer
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This website contains information and material compiled or received by the Government for reference only. The information and material should not be regarded as a substitute for professional advice. You should seek independent professional advice before taking action on any matters to which the information or material provided on this website may be relevant. The Government (which expression shall, for the avoidance of any doubt, include any public officers) shall not be responsible for any consequential effect, nor be liable for any loss or damage, howsoever caused, arising from the use of or inability to use this website or use of or reliance upon any information or material provided on this website.

No warranty, representation or guarantee of any kind whatsoever relating to the information and material contained on this website is given or may be implied. The Government shall not in any circumstances whatsoever be liable or responsible for any inaccuracies, incompleteness, omissions, mistakes or errors in such information or material, or for any economic or any other loss or damage, whether occasioned by negligence or otherwise whatsoever, incurred, sustained or suffered by the recipient or viewers of the information or material or any other person, whether directly or indirectly, arising out of or in connection with such information or material, its compilation, distribution, dissemination or use thereof or reliance thereon or otherwise howsoever.

This website may contain material sent to the Government by third parties. Without prejudice to any rights, remedies and interests that the Government may have, the Government is not responsible for any error, omission or inaccuracy in the material. The Government reserves the right to omit, suspend or edit any material submitted. The opinions, findings, conclusions and recommendations expressed in such material are those of the authors thereof, and do not necessarily reflect the views of the Government.

Users who link from this website to websites provided by other organisations should be aware that information on those sites has not been compiled or issued by the Government. The Government is not responsible for such information and makes no representation about its accuracy, completeness or legality and will not be liable for any loss or damage arising from or related to its use. The inclusion of a link does not imply that the Government endorses the website.

Unless otherwise stated, nothing herein shall affect the copyright and other intellectual property rights in the information and material contained on this website. The Government reserves all its intellectual property rights and any other rights, if any, in relation to the contents of this website. The material hereon may be downloaded or printed out for personal viewing purposes but such material may not be reproduced or distributed for commercial purposes or any other exploitation without the prior written consent of the Government.

None of the information or material contained on this website shall constitute any of the authors or providers of the information or material an employer, employee, servant, agent or partner of the Government.



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