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These pages exist to explain a subject in general terms. It is not professional, financial, or legal advice, and it is not written for any one reader's circumstances.

Accuracy of the information

Details date. A page that was accurate when it was written can be out of date by the time it is read, and no undertaking is given that every page is current.

Links to other websites

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If this changes

Expect this to be revised from time to time. Check this page for the current position.

If something here is wrong

Questions about the material published here may be sent to [email protected].