Monday 15 April


While we have made every attempt to ensure that the information contained on this website has been obtained from reliable sources, SECTION27 is not responsible for any errors or omissions, or for the results obtained from the use of this information.

The information contained on this website 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 the laws and the inherent hazards of electronic communication, there may be delays, omissions, or inaccuracies in the information contained on this website.

The information on this website should not be construed as professional advice and should not be used as a substitute for consultation with competent advisers. Before making any decision or taking any action, you should consult a member of staff at SECTION27.

Under no circumstances will SECTION27 be liable for any decision or action taken as a result of reliance on the information on this website.

Certain links in this site connect to other websites maintained by third parties over whom SECTION27 has no control. SECTION27 makes no representations as to the accuracy or any other aspect of information contained in those other websites.

If you have any comments or queries regarding our terms of use, please contact us at