Disclaimer

Whilst every effort has been made to ensure the accuracy of the information/material contained on the website, the Department, its servants or agents assume no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided in the web site and does not accept any liability whatsoever arising from any errors or omissions.

The site sometimes links to external sites over which the Department has no control and accepts no responsibility.

No document on the site is a legal interpretation and should not be seen as such. If you need professional or legal advice you should consult a suitably qualified person.