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The material and information contained in this guidance is for general advice and information purposes only.

Whilst we have made every attempt to ensure that the information contained in this guidance has been obtained from reliable sources, NaCTSO (and its staff, officers and employees) are not responsible for any errors or omissions, or for the results obtained from the use of this information.

The information in this guidance has been prepared without guarantee of completeness or accuracy of the results obtained from the use of this information, and without warranty of any kind, express or implied.

This guidance (including any enclosures and attachments) has been prepared for the exclusive use and benefit of the addressee(s) and solely for the purpose for which it is provided. We do not accept any liability if this report is used for an alternative purpose from which it is intended, nor to any third party in respect of this report.

Reference to any specific commercial product, process or service by trade name, trademark, manufacturer or otherwise, does not constitute or imply its endorsement, recommendation or favouring by NaCTSO. The views and opinions of authors expressed within this document shall not be used for advertising or product endorsement purposes.

In no event will NaCTSO, or the partners, agents of employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this guidance, or for any consequential, special or similar damage.

To the fullest extent permitted by law, NaCTSO accepts no liability for any loss or damage (whether direct, indirect or consequential and including, but not limited to, loss of profits or anticipated profits, loss of data, business goodwill) incurred by any person and howsoever caused arising from or connected with any error or omission in this document or from any person acting, omitting to act or refraining from acting upon, or otherwise using, the information contained in this document or its references.

You should make your own judgement as regards use of this document and seek independent professional advice on your particular circumstances. Standards are current for the time of printing.