Disclaimers

Legal Disclaimer Copyright 2007 by L M Carey & Company. All rights reserved. L M Carey & Company hereby authorises you to view, copy, print, and distribute this document subject to the following conditions:

1. The document is used for information purposes only.
2. The document is used for non-commercial purposes.
3. Any copy of this document or portion thereof must include this copyright notice in its entirety.

Note that any program, publication, design, product, process, software, technology, information, know-how or idea described in this document may be the subject of other rights, including other intellectual property rights, which are owned by L M Carey & Company or other interested parties and are not licensed to you hereunder.

This document is intended to provide general information on a particular subject or subjects and is not an exhaustive treatment of such subject(s). Accordingly, the information in this document is not intended to constitute accounting, tax, legal, investment, consulting or other professional advice or services. Before making any decision or taking any action, which might affect your personal finances or business, you should consult a qualified professional advisor.

The information on this site is given as a general guide and is not intended for use without a professional consultation from L M Carey & Company.

Each case presenting, irrespective of the issue, must be dealt with individually on its own merits, which is not possible from merely consulting this web-site. We therefore disclaim any responsibility for actions taken by individuals and organisations without seeking our specific advice on the matter in question.

This web-site is intended to provide general information on a particular subject or subjects. It is not an exhaustive treatment of such subject(s), nor does it create a business or professional services relationship. The information contained herein is not intended to constitute accounting, tax, investment, legal or other professional advice or services. The material discussed is meant to provide general information, and should not be acted on without obtaining professional advice appropriately tailored to your individual needs.

Your use of this document and the information it contains is at your own risk. Before making any decisions or taking any action that might affect your personal business or finances, you should consult a qualified professional adviser. L M Carey & Company is an authorised Registered Auditor with the Institute of Chartered Accountants in Ireland.

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If any of the foregoing is not fully enforceable for any reason, the remainder shall nonetheless continue to apply.

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