Terms of Use and Legal Disclaimer

Your access to and use of this site is subject to the following terms and conditions and all applicable laws. By accessing and using this site, you accept the following terms and conditions, without limitation or qualification. Unless otherwise stated, the contents of this site including, but not limited to, the text and images contained herein and their arrangement are the property of SDandS, Limited. All trademarks, logos, brands and commercials names used or referred to in this website are the property of their respective owners. The information contained in this 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 this site. Accordingly, the information on this site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, financial, technical, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult a SDandS professional. While we have made every attempt to ensure that the information contained in this site has been obtained from reliable sources, SDandS is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this site is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will SDandS, its related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this site or for any consequential, special or similar damages, even if advised of the possibility of such damages. Certain links in this site connect to other Web sites maintained by third parties over whom SDandS has no control. SDandS makes no representations as to the accuracy or any other aspect of information contained in other Web sites. Nothing contained in this site shall be construed as conferring by implication, estoppel, or otherwise, any license or right to any copyright, patent, trademark or other proprietary interest of SDandS or any third party. This site and the content provided in this site, including, but not limited to, graphic images, audio, video, html code, buttons, and text, may not be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, without the prior written consent of SdandS, except that you may download, display, and print one copy of the materials on any single computer solely for your personal, non-commercial use, provided that you do not modify the material in any way and you keep intact all copyright, trademark, and other proprietary notices. The information provided on this site is free of charge and for informational purposes only and does not create a business or professional services relationship between you and SDandS. Links on this site may lead to services or sites not operated by SDandS. No judgment or warranty is made with respect to such other services or sites and SDandS takes no responsibility for such other sites or services. A link to another site or service is not an endorsement of that site or service. Any use you make of the information provided on this site, or any site or service linked to by this site, is at your own risk. This site and its contents are provided "as is" and SDandS makes no representation or warranty of any kind with respect to this site or any site or service accessible through this site. SDandS expressly disclaims all express and implied warranties including, but not limited to, the implied warranties of merchantability, fitness for a particular purpose, title, and non-infringement. In no event will SDandS be liable to any party for any direct, indirect, incidental, special, exemplary, consequential, or other damages (including, but not limited to, lost profits, business interruption, loss of programs or data) without regard to the form of action and whether in contract, tort, negligence, strict liability, or otherwise, arising out of or in connection with this site, any content on or accessed through this site or any site service linked to, or any copying, displaying, or use thereof. SDandS maintains this site in London, U.K. and you agree that these terms of use and any legal action or proceeding relating to this site shall be governed by the laws of the United Kingdom without reference to its choice of law rules. If you attempt to bring any legal proceedings against SDandS you specifically acknowledge that SDandS is free to choose the jurisdiction of our preference as to where such action against us may be held. As you have agreed by using this site to choose the laws of the United Kingdom to govern any such proceedings, we will probably choose to defend any such action in the UK and we can make this decision entirely as it suits us, without regard to where in the world you are located, or from where in the world you visited this site. You are responsible for complying with the laws of the jurisdiction from which you are accessing this site and you agree that you will not access or use the information on this site in violation of such laws. Unless expressly stated otherwise herein, any information submitted by you through this site shall be deemed non-confidential and non-proprietary. You represent that you have the lawful right to submit such information and agree that you will not submit any information unless you are legally entitled to do so. Because of the open nature of the Internet, we recommend that you not submit information you consider confidential. 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