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The information contained in this site is of a general nature and is not a substitute for professional advice. You are recommended to obtain specific professional advice before you take any action.

This website is published for the information of clients. The information given 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.

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The text and graphic content of this web site may be used, printed and distributed ONLY under the following conditions:

the content of the site is used for non-commercial purposes only
the content is not modified