Purpose and sources
Our guides explain business compliance questions in original language. Material legal claims should link to primary legislation, notifications or regulator guidance. References identify the evidence supporting the explanation; a regulator homepage alone does not establish a detailed legal claim.
Dates and legal context
An update date records a substantive page change. A source-check date records when the cited material was consulted. Neither means that a regulator has approved the page or that all later changes have already been captured. Applicability depends on the period, jurisdiction and facts described.
Corrections
If you notice a broken reference or a material error, use the contact form with the page address and the specific point. Please do not submit confidential documents through that form. We can assess the relevant source and revise the explanation.
Attribution
Content is attributed to Kosha.Services unless a real contributor is expressly named. Contributor attribution identifies authorship; it does not imply regulator endorsement or approval of the information.
Kosha.Services · Updated 2 October 2026