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The information contained and accessed on www.proactis.com or www.proactis.co.uk (the "Site") is provided by PROACTIS Holdings plc and it subsidiary companies, PROACTIS Group Ltd, Alito UK Limited & Requisoft plc, for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any accounting, tax or other professional advice, consultation or service. You should consult with a PROACTIS professional in the respective accounting, tax or other professional area. Based on specific facts or circumstances, the application of laws and regulations may vary. Based on the fundamental universal condition of the electronic communication process, PROACTIS does not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided "as is" without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall PROACTIS, its related partners, managing directors, principals, agents or employees be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (including, but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to contract, negligence or other tortious actions, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use hereof.

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