These factsheets above are provided on as a courtesy to support our client and the material in these factsheets is published for information only. They provide only an overview of the regulations in force at the date of publication, and no action should be taken as a result of information contained in these factsheets without consulting the relevant 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 contained in these factsheets can be accepted by the authors or the firm.