This guidance is not a replacement for independent specialist advice and those who use it should ensure that they take appropriate professional advice when using this document. Defra, Partnerships UK or 4ps (whether jointly or severally) or their advisers accept no liability whatsoever for any expense, liability, loss, claim or proceedings arising from reliance placed upon this guidance or any part of it. Users must always satisfy themselves as to the applicability of the relevant part(s) of this guidance to their particular circumstances.