All information provided in this title is the copyright of CIPFA unless expressly stated to the contrary. You may use, download and print content supplied solely for your own personal use or internal business purposes. Other than for your own personal use or internal business purposes, you may not without our prior written consent:

■copy, reproduce, use or otherwise deal with any content
■modify, distribute or re-post any content for any purpose
■reproduce, crawl, frame, link to or deep-link into a publication on or from any other website
■use the content of a publication for any commercial exploitation whatsoever

Users may quote information from a CIPFA publication provided the source and ownership of copyright in the information is expressly acknowledged on the copy. The user may not pass on information retrieved from a publication received as part of the subscription to any third party without the prior written permission of CIPFA. Terms for other categories of user, which includes those organisations operating shared service arrangements, are available from CIPFA on request.

No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the authors or publisher. While every care has been taken in the preparation of this publication, it may contain errors for which the publisher and authors cannot be held responsible.

Help contact information

Please address any issue to publications@cipfa.org