Legal disclaimer

Disclaimers and Limitations of Liability

1 This Section 1.1 applies to all parts of the Web Site, the information and services made available thereon and use thereof.

1.1 The information contained in the Web Site is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in the Web Site. Accordingly, the information on the Web Site is provided with the understanding that it does not constitute the provision by Us or the authors of legal, accounting, tax, financial, regulatory or other professional advice and services.

1.2 No professional relationship of any nature is created by any exchanges of information occurring through the Web Site.

1.3 The information on the Web Site, including any guidance notes, should not be used as a substitute for consultation with professional accounting, tax, legal, financial or other competent advisers.

1.4 You should not act or rely on any information obtained from the Web Site and before making any decision or taking or refraining from taking any action, You should consult a PricewaterhouseCoopers LLP professional.

1.5 Although we make every effort to ensure the accuracy of information and content sourced from third parties and reproduced on the web site, neither we nor our third party suppliers accept any liability for the accuracy or content of such reproduced information.

1.6 YOU AGREE THAT UNDER NO CIRCUMSTANCE WILL WE, ANY PWC ENTITY, ITS OR OUR RELATED PARTNERSHIPS OR CORPORATIONS, OR THE PARTNERS, AGENTS, OFFICERS OR EMPLOYEES THEREOF BE RESPONSIBLE FOR INFORMATION CONTAINED IN THIS SITE.

1.7 WE DISCLAIM ALL LIABILITY IN RESPECT OF SUCH INFORMATION WHETHER IN CONTRACT, TORT (INCLUDING NEGLIGENCE) OR OTHERWISE AND WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED (INCLUDING, BUT NOT LIMITED TO, WARRANTIES THAT THE INFORMATION ON THE SITE WILL BE PROVIDED OR PREPARED USING REASONABLE SKILL OR CARE).

2 We do not guarantee continuous, uninterrupted or secure access to the Web Site and You acknowledge that the reliability, availability, performance and other aspects of the Internet are beyond our reasonable control and therefore:

2.1 We do not represent or warrant that the functions of the Web Site will meet Your requirements;

2.2 We make no guarantee or warranty that any information delivered to You from or through the Web Site, will not be captured or monitored by one or more third parties, or that such information will arrive at Your site. You acknowledge that We cannot guarantee the information posted on the Site or sent to You by email will be secure or maintained as confidential; and

2.3 We will not be responsible for unauthorised access to or alteration of Your transmissions or data, any material or data sent or received or not sent or received.

2.4 Although the Web Site is capable of encrypting traffic between Your browser and the Web Site at the highest level currently available, We cannot guarantee that You will have this level of security as this will depend on the encryption level supported by the browser that You use. We do not accept any increased risk associated with using the Web Site at a lower level of encryption.

3 We will use standard, commercially-available virus-checking software in relation to any document or files We may send to You in relation to the Web Site however We do not represent or warrant that the Web Site or any documents or files downloaded from the Web Site will be error-free, free from viruses or other harmful components.

4 You agree that Your relationship is solely with Us. We will be responsible for any acts of any Subcontractor in connection with the Web Site and any service offered on the Web Site.

5 Certain links in the Web Site connect to other web sites maintained by third parties and such other web sites may or may not be presented within a frame on the Web Site. We have not verified the contents of such third party web sites and do not endorse, warrant, promote or recommend any information, services or products which may be provided or accessible through them or any body or person which may provide them.