Email and Site Disclaimer:

The information contained in this email is confidential and may contain proprietary information. It is meant solely for the intended recipient. Access to this email by anyone else is unauthorised. If you are not the intended recipient, any disclosure, copying, distribution or any action taken or omitted in reliance on this, is prohibited and may be unlawful. No liability or responsibility is accepted if information or data is, for whatever reason corrupted or does not reach its intended recipient. No warranty is given that this email is free of viruses. The views expressed in this email are, unless otherwise stated, those of the author and not those of TPN or its management. TPN reserves the right to monitor, intercept and block emails addressed to its users or take any other action in accordance with its email use policy.

Whilst all reasonable steps are taken to ensure the accuracy and integrity of any information transmitted electronically from this site, TPN accepts no liability or responsibility whatsoever if information or data is, for whatever reason, incorrect, and the use of this site, for whatever purpose, is solely at the user's own risk. In addition, any opinion or advice emanating from this site must be read subject to the terms of our engagement and the nature of the services we provide.