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Copyright , disclaimer notices and terms of using the web site The information contained in this site is of a general nature and is not a substitute for professional advice. You are recommended to take specific professional advice before you take any action. It is an essential precondition of using this site that the full copyright , disclaimer notices and terms of using the web site are viewed and accepted by all users before viewing the rest of the site The full legal terms on which this web site is used are set out in full below, and must be read before using the web site, but this section describes in brief our honesty scheme. Subject to the detailed terms and conditions you may download as many items as you wish in each calender month for a single payment of £5, unless the user is ,or is connected with, a firm of practising accountants or solicitors. (‘Connected’ for this purpose has the broad sense attributed to persons ‘connected’ to trustees, as defined in the Charities Act). If the user is ,or is connected with, a firm of practising accountants or solicitors, then the fee payable is £1.00 per document downloaded, with a minimum payment of £5.00 in any calender month, and a maximum payment of £100 in any calender year. Attention is drawn to the copyright notice, and if any documents are not for the internal use of the firm of solicitors or accountants, then the use of the copyright should be discussed with Peter Brown & Co, Chartered Certified Accountants, before being disseminated beyond the firm of accountants or solicitors. Legally , if your download any document you will be obliged to pay for it. However, the amounts involved are small, and we therefore rely on the honesty of users. If you download a document from our website, then please send us a cheque. For none accountants and solcicitors, the cheque to be sent to us in any calender month period is £5.00 ( five pounds ), so it is hardly going to break your bank, but if we are going to maintain a useful and effective website we need to receive the payments. So please, can we place you on your honour. Cheques should be made payable to ‘P Brown’ and be sent to Peter Brown & Co, Acomb Grange, Grange Lane, York YO23 3QZ. Receipts will be forwarded upon payment. Unless otherwise stated on any particular document within this web site, the copyright and intellectual property rights in all material in this web site (including, but not limited to, information,photographs and graphical images) is owned by Peter Brown & Co , Chartered Certified Accountants, Acomb Grange, Grange Lane, York, England YO23 3QZ. Prior written consent must be obtained from the copyright holder before any contents of this web site are printed, modified , transmitted ,stored electronically or reproduced in any format whether electronic or otherwise except as provided below . Such prior written consent is not required when the appropriate fee is paid in accordance with our honesty scheme for the downloading or printing of one copy of any document at the fee rates indicated in the honesty scheme . Such downloading or printing when the appropriate fee has been paid is only permitted if (a) it is for the personal use or none commercial use only of the individual accessing the website and not for any further printing, modification, transmission, storing electronically or reproduction in any format whether electronic or otherwise. (b) it is not stored on any medium other than for subsequent viewing or personal use. (c) it is not reproduced, modified , adapted or processed. (d) the copyright notice below and this permission notice appears in all copies No part of this site may be reproduced or stored in any other web site or included in any public or private electronic retrieval system or service without Peter Brown & Co’s prior written approval. ACCA (word and logo) is a registered trademark the property of the Association of Chartered Certified Accountants, who grant permission to their members,including Peter Brown & Co , to reproduce the word and the logo. © 2001 Peter Brown & Co, Acomb Grange,Grange Lane ,York YO23 3QZ Peter Brown & Co, Chartered Certified Accountants, Acomb Grange, Grange Lane, York, England YO23 3QZ, have used reasonable care and skill in compiling the material on this site,but makes no warranty as to its accuracy or completeness. Peter Brown & Co,Chartered Certified Accountants, Acomb Grange, Grange Lane, York, England YO23 3QZ,accept no liability for any errors or omissions in the material ,or for any action or decision taken or not taken as a result of using this site. Every effort has been made by Peter Brown & Co , Chartered Certified Accountants, Acomb Grange, Grange Lane, York, England YO23 3QZ, to ensure the accuracy and completeness of all the information contained within this website,and its contents are given in good faith. However, the nature of the matters covered is complex and intricate, and the specific application of any matter to the specific circumstances in which an individual or organisation may find themselves will always depend on a detailed understanding of the particular facts of the case and the particular wishes and aspirations of the individuals and organisations involved, and consequently specific professional advice on the particular circumstances must be sought before taking any steps or refraining from taking any steps, and no liability can be accepted by Peter Brown & Co for any loss , no matter how arising, in the absence of such advice having been sought from and given by Peter Brown & Co . This site may contain material provided to Peter Brown & Co, Chartered Certified Accountants, Acomb Grange, Grange Lane, York, England YO23 3QZ, by third parties. Those providing such material are responsible for ensuring that it complies with international and national law. P Brown & Co reserve the right to delete, suspend or change the position of any such material and accepts no liability for any error or omission in it. P Brown & Co endeavour to ensure that this site is normally available 24 hours a day. It may, however, suspend access to this site without notice at any time and accepts no liability for any consequences of the site being unavailable for any reason. |