© Registry Advisers Limited 2004

 Registry Advisers Limited has prepared this material for the use by its own personnel and clients.  We hope that others may find it useful for general reference purposes but placing it on this site does not constitute any warranty that it is comprehensive, complete, accurate or current.  It is not intended to address the specific circumstances of any individual or entity, nor to constitute professional or legal advice.  The Company takes no responsibility in relation to the standing of any individuals or entities mentioned or for the content of any external sites to which links have been provided.