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.
Copyright
The material featured on this site is subject to Government copyright according to the Copyright and Related Rights Act, 2000. The material may be downloaded to file or printer for personal use only. Where this material is being issued to others, the source (including URL) and copyright status must be acknowledged.
The permission to reproduce Government copyright material does not extend to any material on this site which may be the property of a third party. Authorisation to reproduce such material must be obtained from the copyright holders concerned.