This information is general advice only and does not constitute any recommendation or personal advice. It is current at the time of publication (1st October 2013), and is subject to change. It has been prepared without taking account of your objectives, financial situation or needs. Because of this you should, before acting on the information, consider its appropriateness, having regard to your objectives, financial situation and needs. Consider obtaining personalised advice from a professional financial adviser and your accountant before making any financial decisions in relation to the matters discussed in this document.

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