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Davey Law provides these articles as a service to our readers. Often these articles come from sources outside of our organisation. Where possible, the source is documented within each article. The information contained in these articles is of a general nature and although care has been taken in preparing the information contained on this website, no assurance of accuracy can be given. It is not a substitute for specific professional advice in your own circumstances. No action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a consequence of the material can be accepted by the authors or the firm.