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Important Information
These pages are for persons who are Irish resident for tax and investment purposes only. The distribution of the information contained on this web site in certain countries may be restricted by law and accordingly, persons who access it are required to inform themselves of and to comply with any such restrictions.

This information does not constitute an offer in any jurisdiction in which such an offer is not authorised or to any person to whom it is lawful to make such an offer.

Legal Information
In the preparation of this site, every effort has been made to use most current, correct and clearly expressed information possible. Nonetheless, inadvertent errors can occur and applicable laws and regulations often change.

Further, the information contained herein in intended to afford general guidelines on matters of interest. The application and impact of the laws can vary widely, however, from case to case, based upon the specific unique facts involved. Accordingly, the information in this site is not intended to serve as legal, accounting, investment or tax advice. Users are encouraged to consult with Ernst & Young professional advisors for advice concerning specific matters before making any decisions and Ernst & Young disclaims any responsibility for positions taken by taxpayers in their individual cases or for any misunderstanding on the part of users.

The information on the site is provided as is without any warranty of any kind, either express or implied.

In no event will Ernst & Young be liable for any loss or damage of any kind, including, without limitation, any direct special indirect or consequential damages, even if expressly advised of the possibility of such damages arising out of or in connection with the use of, performance of, or your browsing in, or you links to other sites from this site. Certain links on this site lead to resources located on servers maintained by third parties over whom Ernst & Young has no control. As such, Ernst & Young makes no representation as to the accuracy or any other aspect of the information contained on such servers.

This site is established in the Republic of Ireland by Ernst & Young Ireland in accordance with and shall be governed by the laws of the Republic of Ireland. You should note that your browsing in and use of the site shall be deemed acceptance of the laws of the Republic of Ireland. In the event of any dispute or proceeding, you irrevocably submit to the exclusive jurisdiction of the Irish courts and waive any objection to proceedings in such courts on the grounds of venue or on the ground that the proceedings have been brought to an inconvenient forum.

Each occasion on which you use this site, a condition of such use is that you comply with the above terms.

Regulatory Information
Ernst & Young is authorised by the Institute of Chartered Accountants in Ireland to carry on investment business in the Republic of Ireland and the United Kingdom.

Please remember that past performance is not necessarily a guide to future performance. The value of investments, and the income from them may go down as well as up and investors may not get back the amount they invested.

Ernst & Young is subject to the Investment Business Regulations of the Institute of Chartered Accountants in Ireland when we provide investment business services. The Firm is a member of the Institute of Chartered Accountants Compensation Scheme.

This material is for information only and does not constitute an offer or recommendation to buy or sell any investment.

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