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The information and documentation available on this website has been prepared in order to provide information of a general nature only. Whilst every effort has been made to ensure that the content is accurate and correct, it is not necessarily a comprehensive statement of the law, or of the issues raised and should not be relied upon as such. IVA.net, its owners, agents and employees accept no responsibility for any errors or omissions in the content of the website or any websites to which this one may be linked. In no event will IVA.net, its owners, agents or employees be liable for any decision made or action taken in reliance on the information on this website.

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The contents of the website will be changed without notice from time to time and access to the website may be withdrawn at any time.

The provisions of a link to a third party website should not be construed as an endorsement by IVA.net of the content on that site or of the services available from or via the third party.

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