The above message and any attached information (the email) is only for the recipient(s) shown above. It is for information purposes only and should not be relied or acted upon. The email does not, directly or indirectly, represent advice of any nature or any contractual commitment and the above companies make no representation, disclaim all responsibility and accept no liability as to the completeness, accuracy and use of the email unless there is prior or subsequent written confirmation to that effect.

If you are not the addressee or have received this email in error, please notify the sender immediately, delete it from your system and do not copy, disclose or otherwise act upon any part of it nor any of its attachments.

Any views or opinions or information expressed or presented are solely those of the author and do not necessarily represent those of the above companies.

Internet email/communication is not a secure medium and is not guaranteed to be virus-free. The above companies do not accept responsibility nor liability for the contents of any message and/or consequences relating thereto.