THE INFORMATION contained in this website is intended solely to provide general guidance on matters of interest for the personal use of the reader, who accepts full responsibility for its use. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this site. Accordingly, the information on this site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice or services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult a PricewaterhouseCoopers (Ireland firm) professional.
While we have made every attempt to ensure the information contained in this site has been obtained from reliable sources, PricewaterhouseCoopers (Ireland firm) 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, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. Nothing herein shall to any extent substitute for the independent investigations and the sound technical and business judgment of the reader. In no event will PricewaterhouseCoopers (Ireland firm), or its partners, agents or employees, 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 the website connect to other sites maintained by third parties that may or may not be presented within a frame on the website. PricewaterhouseCoopers (Ireland firm) has not verified the contents of such third party sites and makes no representation as to the accuracy or any other aspect of the information contained in such third party sites.
PricewaterhouseCoopers (Ireland firm) does not endorse, warrant, promote or recommend any services or products, that may be provided or accessed through them or any person or body which may provide them. PricewaterhouseCoopers Ireland has not issued or caused to be issued any advertisements which may appear on these websites.
PricewaterhouseCoopers (Ireland firm) is authorised by the Institute of Chartered Accountants in Ireland to carry on investment business.