Disclaimer and copyright


The materials and information contained here are for general information based on our understanding of the position, legislation and related practises thereof, all of which are subject to change, possibly on a retrospective basis.  We are not obligated to update these materials or information should there be any changes in future.

Independent professional advice should be obtained on any matters as the consequences / implications may differ depending on facts and circumstances of each case.

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No part of these materials and information may be disclosed to third parties or copied, reproduced or transmitted by any means, extracted, quoted or included in any other document or communication without our prior consent.

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