<h2 style="margin: 10pt 0cm 0pt;"><span style="font-size: 10pt; font-family: Verdana , sans-serif;"><span style="color: #4f81bd;">Copyright and users' rights</span></span></h2> <p><span style="font-size: 10pt; font-family: Verdana , sans-serif;">All information provided is the copyright of CIPFA unless expressly stated to the contrary. You may use, download and print content supplied in this publication solely for your own personal use or internal business purposes. Other than for your own personal use or internal business purposes, you may not without our prior written consent:</span></p> <ul> <li class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span><span style="font-size: x-small;">copy, reproduce, use or otherwise deal with any content </span></span></li> <li class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span><span style="font-size: x-small;">modify, distribute or re-post any content for any purpose </span></span></li> <li class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span><span style="font-size: x-small;">reproduce, crawl, frame, link to or deep-link into a publication on or from any other website </span></span></li> <li class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span><span style="font-size: x-small;">use the content of a publication for any commercial exploitation whatsoever. </span></span></li> </ul> <p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="font-size: x-small;">Users may quote information from this publication provided the source and ownership of copyright in the information is expressly acknowledged on the copy. The user may not pass on information retrieved from a publication received to any third party without the prior written permission of CIPFA.</span></p> <h2 style="margin: 10pt 0cm 0pt;"><span style="font-size: 10pt; font-family: Verdana , sans-serif;"><span style="color: #4f81bd;">Liability</span></span></h2> <p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="font-size: x-small;">&nbsp;</span></p> <p class="Pa17" style="margin: 0cm 0cm 2pt;"><span class="A9"><span style="font-size: 10pt; font-family: Verdana , sans-serif;">While every care is taken in the preparation of CIPFA publications, the guidance may contain errors for which the publisher and authors cannot be held responsible. No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in CIPFA publications can be accepted by the publisher or author.</span></span></p> <h2 style="margin: 10pt 0cm 0pt;"><span style="font-size: 10pt; font-family: Verdana , sans-serif;"><span style="color: #4f81bd;">Quality assurance</span></span></h2> <p><span style="font-size: 10pt; font-family: Verdana , sans-serif;">CIPFA prides itself on the quality of the services it provides. Purchasers should address any comments or enquiries on any aspect of the service provision to </span></p>