INtroduction
1.These Explanatory Notes have been prepared by the Department of Finance and Personnel in order to assist the reader in understanding the Act. It does not form part of the Act and has not been endorsed by the Assembly.
2.The notes should be read in conjunction with the Act. It is not, and is not meant to be, a comprehensive description of the Act. So where a section or part of a section or Schedule does not seem to require an explanation or comment, none is given.