The following terms and conditions govern your use of our website and by continuing, you agree to them.

What you should know about our information

However, because of its general nature the information cannot be taken as comprehensive and should never be used as a substitute for legal or professional advice. We cannot guarantee that the information applies to the individual circumstances of your business. Despite our best efforts it is possible that some information may be out of date.

As a result:

• The website operators cannot take any responsibility for the consequences of errors or omissions.
• You should always follow the links to more detailed information from the relevant government department or agency.
• Any reliance you place on our information or linked to on other websites will be at your own risk. You should consider seeking the advice of independent advisers, and should always check your decisions against your normal business methods and best practice in your field of business.
• The website operators, their agents and employees, are not liable for any losses, damages or fraud arising from your use of our website.