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This manual has been produced with the kind co-operation of SWAT UK Ltd Mercia Incorporating SWAT and is based on their Practice Assurance Manual.

No part of this publication may be reproduced or transmitted in any form or by any means, or stored in any retrieval system of any nature without prior written permission, except for permitted fair dealing under the Copyright, Designs and Patents Act 1988, or in accordance with the terms of a licence issued by the Copyright Licensing Agency in respect of photocopying and/or reprographic reproduction. Application for permission to reproduce extracts in other published works shall be made to the publishers. Full acknowledgement to author, publisher and source must be given. Copyright is waived in respect of the specimen documentation when used within the office of qualifying ICAS firms under terms specified. The waiver is restricted to use solely by principals of eligible firms and other purchasing firms (not groups of firms) in a manner consistent with the immediately foregoing paragraph. Use within the office is restricted to photocopies of the specimen documentation, or prints from the manual. While every care has been taken by SWAT UK and ICAS in the preparation of this Manual, SWAT UK and ICAS do not guarantee the accuracy or veracity of any information or opinion, or the appropriateness, suitability or applicability of any practice or procedure contained therein. SWAT UK and ICAS shall therefore not be liable for any damage or economic loss whether arising from the negligence of SWAT UK and ICAS, any of its employees, servants or agents or of the authors who contributed to the text. Similarly, SWAT UK and ICAS shall not be liable for damage or loss occasioned by actings by purchasers, or by any third party, in reliance upon the terms of the Manual, which result in losses incurred either by purchasers, those for whom they act as agents, those who rely upon them for advice, or any third party or for any breach of contract by SWAT UK and ICAS in respect of any inaccurate, mistaken, untrue or negligent mis-statement contained in the manual.

Throughout this publication the male pronoun has been used to cover both the male and female.