Information, not advice

Read this as background, not as a recommendation. Anything with financial, legal, or tax consequences is worth taking to a qualified adviser.

Errors and omissions

Where a figure, rule, or mechanism matters to a decision, check it against the primary source before relying on it. Nothing here is warranted as fit for that purpose.

External links

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Updates to this notice

Expect this to be revised from time to time. The current position is whatever this page says.

Questions

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