The information contained in this web site is for general guidance on matters of interest only.
Before relying on the information, users should obtain appropriate professional advice relevant to their particular circumstances to evaluate its accuracy, currency, completeness and relevance for their purposes.
While we have made every attempt to ensure that the information contained in this site has been obtained from reliable sources, CIRR 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. In no event will CIRR, 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 CIRR has no control. CIRR makes no representations as to the accuracy or any other aspect of information contained in other web sites.