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The information contained in this online publication has been prepared for general information only. As the matters covered by this online publication are in a constant state of change, it may be that recent developments are not included. The information contained herein is not intended to constitute or substitute for legal or professional advice appropriate to your specific circumstances. We recommend that specific professional advice be obtained from Employers First™ prior to acting on any information contained in this online publication to ensure that any action taken is appropriate to your specific circumstances. This applies also to any recommended pro forma letters, forms, notices and other documents.
Employers First™, its employees and agents shall not be liable for any loss or damage incurred as a result of any reliance on the information contained herein.

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©2006 Employers First™