ACO Policy and Terms


1. ABOUT THESE TERMS

1. This page (together with the documents referred to on it) sets out the terms on which you may make use of this Site, www.aco.co.uk (the “Site”) and on which you may purchase any goods (the “Goods”) from the Site, whether as a guest or a registered user.

2. References to “we”, “us” or “our” on the Site are to ACO Technologies Plc.

3. The use of the Site and the purchase of any Goods from the Site are governed by these  Terms & Conditions (the “Terms of Use”) and the Purchase Terms & Conditions (the “Terms of Purchase”), together the “Terms”.

4. Please read these Terms carefully before you start to use the Site or purchase any Goods from us. These Terms tell you who we are, how we will provide Goods to you, how you and we may change or end the contract, what to do if there is a problem and other important information.

​5. Are you a business customer or a consumer? In some areas you will have different rights under these terms depending on whether you are a business or consumer. You are a consumer if:

(a) you are an individual; and
(b) you are buying Goods from us wholly or mainly for your personal use (not for use in connection with your trade, business, craft or profession).

6. If you are a business customer these Terms constitute the entire agreement between us in relation to purchasing any Goods. You acknowledge that you have not relied on any statement, promise, representation, assurance or warranty made or given by or on behalf of us which is not set out in these terms and that you shall have no claim for innocent or negligent misrepresentation or negligent misstatement based on any statement in this agreement.

7. By using the Site, you indicate that you accept these Terms and that you agree to abide by them. If you think there is a mistake in these Terms, please contact us to discuss.

8. If you do not agree to these Terms, please refrain from using the Site or purchasing any Goods. We recommend that you print a copy of these Terms off for future reference.

2. INFORMATION ABOUT US

​2.1. Who we are. We are ACO Technologies Plc a company registered in England & Wales. Our company registration number is 01854115 and our registered office is at ACO Business Park Hitchin Road, Meppershall, Shefford, Bedfordshire SG17 5TE.

​2.2. How to contact us. ACO offers three support programmes which are available and free for you to use, which are: by phone and email; in-person and/or using our enterprise support tool (which provides online support). Further details of these three programmes can be found at askACO.

​2.3. How we may contact you. If we have to contact you we will do so by telephone or by writing to you at the email address or postal address you provided us in your order.

​2.4. “Writing” includes emails. When we use the words “writing” or “written” in these terms, this includes emails.

Terms of Use

3. ACCESSING THE SITE

3.1. Access to the Site is permitted on a temporary basis, and we reserve the right to withdraw or amend the service we provide on the Site without notice. We will not be liable if for any reason the Site is unavailable at any time or for any period.

3.2. If you choose to set up an account on our Site, you will need to register and will be asked to provide your name, email address and certain other personal information. You must treat such information as confidential, and you must not disclose it to any third-party. We have the right to disable any registered user at any time if, in our opinion, you have failed to comply with any of the provisions of these Terms of Use.

3.3. You are responsible for making all arrangements necessary for you to have access to the Site. You are also responsible for ensuring that all persons who access the Site through your internet connection are aware of these Terms of Use, and that they comply with them.

4. INTELLECTUAL PROPERTY RIGHTS

4.1. For the purposes of these Terms of Use, ”Intellectual Property Rights” means copyright and related rights, trademarks and service marks, trade names and domain names, rights in designs, database rights, rights to preserve the confidentiality of information (including know-how and trade secrets) and any other intellectual property rights, in each case whether registered or unregistered and including all applications (and rights to apply for, and be granted) renewals or extensions of, and rights to claim priority from, these rights and all similar or equivalent rights or forms of protection which subsist or will subsist, now or in the future, in any part of the world; “Materials” means all materials, including text, posts, replies, comments, video, audio, photographs, images, illustrations, animations, logos, information, data and graphics.

4.2. With the exception of any Intellectual Property Rights in the Materials owned by a third-party, we are the owner or the licensee of all Intellectual Property Rights in the Site, such rights being protected by copyright laws and treaties around the world. All such rights are reserved.

4.3. You may print off one copy, and may download extracts, of any page(s) from the Site for your personal reference and you may draw the attention of others to Materials posted on the Site.

4.4. You must not modify the paper or digital copies of any Materials you have printed off or downloaded in any way, and you must not use any illustrations, photographs, video or audio sequences or any graphics separately from any accompanying text.

4.5. Our status (and that of any identified contributors) as the authors of Materials on the Site must always be acknowledged.

4.6. You must not use any part of the Materials on the Site for commercial or business purposes without obtaining a licence to do so from us or our licensors. You must not use any part of the Site, or the Materials on the Site, in any way which may prejudice or damage the reputation of ACO Technologies Plc.

4.7. If you print off, copy or download any part of the Site in breach of these Terms of Use, your right to use the Site will cease immediately and you must, at our option, return or destroy any copies of the materials you have made.

5. THE GOODS

5.1. Goods may vary slightly from their pictures. The images of any Goods on the Site are for illustrative purposes only. Although we have made every effort to display the colours accurately, we cannot guarantee that your device's display of the colours accurately reflects the colour of the Goods and, as a result, your Goods may vary slightly from those images.

5.2. Packaging may vary. The packaging of the Goods may vary from that shown in images on our Site.

5.3. All Goods shown on the Site are subject to availability.


6. RELIANCE ON INFORMATION POSTED

6.1. Commentary and other Materials posted on the Site, or via one of our channels of communication such as email or social media, are not intended to amount to advice on which reliance should be placed. We therefore disclaim all liability and responsibility arising from any reliance placed on such Materials by any visitor to the Site or by anyone who may be informed by any of the contents of the Materials. You should obtain professional advice before taking action on the basis of the content on our platforms.

6. OUR LIABILITY

7.1. We do not in any way exclude or limit our liability to you where it would be unlawful to do so. This includes liability for death or personal injury caused by our negligence or the negligence of our employees, agents or subcontractors and for fraud or fraudulent misrepresentation.

7.2. Subject to the above, the use of this Site and our Goods are provided on an "as is" and on an "as available" basis without any representations or any kind of warranty made (whether express or implied by law) to the extent permitted by law, including the implied warranties of satisfactory quality, fitness for a particular purpose, non-infringement, compatibility, security and accuracy.

8. INFORMATION ABOUT YOU AND YOUR VISITS TO THE SITE

8.1. We process information about you in accordance with our GDPR compliant Privacy Policy. By using the Site, you consent to such processing and you warrant that all data provided by you is accurate.

9. UPLOADING MATERIAL TO THE SITE

9.1. Information you have uploaded to the Site including, name and email address, shall be kept in accordance with our Privacy Policy and only stored for as long as reasonably necessary.

9.2.We will not be responsible, or liable to any third party, for the content or accuracy of any Materials posted by you or any other user of the Site.

9.3.You agree that the information you provide when using the Site is not misleading and is true and accurate in all respects. Further, you will notify customersupport@aco.co.uk of any changes to that information where relevant.

10. SITE UPDATES

10.1. We aim to update the Site regularly and may change the content at any time. If the need arises, we may suspend access to the Site or close the Site indefinitely, although in such instances we will try to give registered users reasonable notice. Any of the material on the Site may be out of date at any given time, and we are under no obligation to update such material.

11. VIRUSES, HACKING AND OTHER OFFENCES

11.1. You must not misuse the Site by knowingly introducing viruses, trojans, worms, logic bombs or other material which is malicious or technologically harmful. You must not attempt to gain unauthorised access to the Site or the server on which the Site is stored or any server, computer or database connected to the Site. You must not attack the Site via a denial-of-service attack or a distributed denial-of service attack.

11.2. By breaching this provision, you would commit a criminal offence under the Computer Misuse Act 1990. We will report any such breach to the relevant law enforcement authorities and we will co-operate with those authorities by disclosing your identity to them. In the event of such a breach, your right to use the Site will cease immediately.

11.3. We will not be liable for any loss or damage caused by a distributed denial-of-service attack, viruses or other technologically harmful material that may infect your computer equipment, computer programs, data or other proprietary material due to your use of the Site or to your downloading of any material posted on it, or on any website linked to it.

12. LINKING TO THE SITE

12.1. You may link to our home page, provided you do so in a way that is fair, legal and does not damage our reputation or take advantage of it. You must not establish a link in such a way as to suggest any form of association, approval or endorsement on our part where none exists.

12.2. Our Site must not be framed on any other site, nor may you create a link to any part of the Site other than the home page.

12.3. We reserve the right to withdraw linking permission without notice.

12.4. If you wish to make any use of Materials on the Site other than that set out above, please address your request to marketing@aco.co.uk.

13. LINKS FROM THE SITE

13.1. Where the Site contains links to other sites and resources provided by third parties, these links are provided for your information only. We have no control over the contents of those sites or resources and accept no responsibility for them or for any loss or damage that may arise from your use of them.

14. TRADE MARKS

14.1 If you would like to use ACO Technologies Plc intellectual property, please contact us at marketing@aco.co.uk.


1. HOW YOU MAY PLACE AN ORDER

1.1. The Site permits you to place orders for Goods that are shown on the Site and are available to purchase directly from us (the “Order”). The Order will be fulfilled from inventory that we hold in stock.

1.2. You may also contact us to purchase Goods directly from merchants that are advertised on our Site (the “Merchant”).

1.3. Where you wish to conclude a contract with a Merchant, we will forward details about the Goods you wish to purchase along with your contact details to the appropriate merchant (the “Merchant Enquiry”). You can conclude a contract with a Merchant following submission of a Merchant Enquiry in one of two ways:

(a) Merchant Purchases. Where you wish to buy from the Merchant at the price advertised on the Site. Electing this option informs the relevant Merchant that you wish to purchase Goods from them at a set price. You will then deal with the enquiry and transaction directly with the Merchant. 

(b) Merchant Quotes. Where you want to further enquire about the quote provided for the Goods on the Site. Electing this option informs the relevant Merchant that you are interested in purchasing the Goods at a reduced price. You will then deal with the enquiry, negotiations and transaction directly with the Merchant

1.4. These Terms of Purchase will only apply to Orders. Where you elect to purchase Goods from a Merchant in connection with any Merchant Purchases or Merchant Quotes, your contract for those Goods will be directly with the Merchant. You must enquire from the Merchant regarding their own terms and conditions. We will not forward to you any terms and conditions on behalf of the Merchant.

2. OUR CONTRACT WITH YOU

2.1. Placing an order from the Site. Orders are placed through the Site, by selecting the Goods in accordance with the Site instructions and placing an Order. To place an Order via our Site, you must be aged 18 years or older. Those under 18 years old are allowed to use our Site, but only under a direct supervision of a legal guardian.

2.2. As noted above, some Goods displayed on the Site will permit you to enquire about Goods provided direct from the Merchant.  Details of the Goods will be available on the Site and we will forward your enquiry to the relevant Merchant. We do not deal with the purchase of Goods directly from the Merchant on our Site.

2.3. When ordering Goods from the Site you will have a chance to review your Order prior to completing your purchase.

2.4. How we will accept your order. Acceptance of your Order to us and the formation of a contract of sale between us will take place when we email you to accept it. Should we notify you of any changes to the Order you have placed, you shall have the right to either amend your Order accordingly or cancel your Order. See your rights to end the contract in clause 6.

2.5. Any orders made directly to the Merchant will be dealt with separately and distinctly from Orders to us.

2.6. If we cannot accept your Order. If we are unable to accept your Order, we will inform you of this in writing, via the email address that you used to place the Order and will not charge you for the Goods. Reasons for not being able to accept your Order may include us being unable to obtain payment authorisation, the Goods being out of stock, unexpected limits on our resources which we could not reasonably plan for, an error identified in the price or description of the Goods or because we are unable to meet a delivery deadline you have specified.

2.7. Your Order number. We will assign an order number to your Order and tell you what it is when we accept your Order. This does not constitute an acceptance of your Order. It will help us if you can tell us the order number whenever you contact us about your Order.

2.8. Please note that we cannot be held liable for Orders misdelivered due to an incorrect address being provided at checkout. If you change your mind about your Order after it has been placed, you can choose to reject the delivery or return the Goods to us in accordance with our returns policy (see below).

3. RIGHTS TO MAKE CHANGES

3.1. Your rights to make changes. If you wish to make a change to the Goods you have ordered please contact us. We will let you know if the change is possible. If it is possible we will let you know about any changes to the price of the Goods, the timing of supply or anything else which would be necessary as a result of your requested change and ask you to confirm whether you wish to go ahead with the change. If we cannot make the change or the consequences of making the change are unacceptable to you, you may want to end the contract (see below clause 6).

3.2. ​Our rights to make changes. We may change the Goods:

(a) to reflect changes in relevant laws and regulatory requirements; and
(b) to implement minor technical adjustments and improvements, for example, to address a security threat.

4. PRICING AND PAYMENT

4.1. ​Where to find the price for the Goods. The price of the Goods will be the price indicated on the order summary page when you place your Order. All prices in GBP are quoted inclusive of VAT at the applicable rate.

4.2. ​We will pass on changes in the rate of VAT. If the rate of VAT changes between your order date and the date we supply the Goods, we will adjust the rate of VAT that you pay, unless you have already paid for the Goods in full before the change in the rate of VAT takes effect.

4.3. ​Prices and availability of Goods as detailed on the Site are subject to change from time to time and while we shall endeavour to ensure that such information is accurate, we may notify you of any changes prior to confirming your Order.

4.4. ​What happens if we got the price wrong. It is always possible that, despite our best efforts, some of the Goods we sell may be incorrectly priced. We will normally check prices before accepting your Order so that, where the correct price of the Goods at your order date is less than our stated price at your order date, we will charge the lower amount. If the correct price of the Goods at your order date is higher than the price stated to you, we will contact you for your instructions before we accept your Order. If we accept and process your Order where a pricing error is obvious and unmistakeable and could reasonably have been recognised by you as a mispricing, we may end the contract, refund you any sums you have paid and require the return of any Goods provided to you.

4.5. ​When you must pay and how you must pay. For Goods, you must pay for the Goods before we dispatch them. Payment will be taken as soon as the Order is placed for the Goods.

4.6. ​You confirm that the details you provide to us in respect the credit/debit card or payment method being used are yours and that all details are complete, correct and accurate. You further confirm that the credit/debit card is valid.

4.7. ​We are not responsible for any amounts which may be applied by your card issuer or bank or payment method provider as a result of our processing of your credit/debit card payment or other method of payment in accordance with your order.

4.8. ​​Title of the Goods will pass to you on the date on which we receive payment in full for the Goods.

4.9. ​We can charge interest if you pay late. If you do not make any payment to us by the due date we may charge interest to you on the overdue amount at the rate of [percentage]% a year above the base lending rate of [bank] from time to time. This interest shall accrue on a daily basis from the due date until the date of actual payment of the overdue amount, whether before or after judgment. You must pay us interest together with any overdue amount.

4.10. ​What to do if you think an invoice is wrong. If you think an invoice is wrong please contact us promptly to let us know. You will not have to pay any interest until the dispute is resolved. Once the dispute is resolved we will charge you interest on correctly invoiced sums from the original due date.

5. DELIVERY OF GOODS

5.1. ​Delivery costs. The costs of delivery are as displayed to you on our order overview page prior to you place your Order. These costs may vary depending on the delivery location. We will only deliver to valid shipping addresses complete with the name of the recipient, so please check these details carefully before submitting your Order.

5.2. For UK orders. We will deliver your Goods to you as soon as reasonably possible. In most cases this will be within 30 days after the day on which we accept your Order, however, we will notify you if it will be over 30 days. In any event, we will email you with a confirmation email once your Order has been dispatched.

5.3. We are not responsible for delays outside our control. If delivery of our Goods is delayed by an event outside of our control, we will contact you as soon as possible to let you know and will take steps to minimise the effects of the delay where possible. Provided we do this, we will not be liable for delays caused by the event, but if there is a risk of substantial delay you may contact us to end the contract and receive a refund for any Goods you have paid for but not received.

5.4. If you are not at home when the Goods are delivered. If no one is available at your address to take delivery of the Goods please contact our Customer Services team on 01462 816666 or at customersupport@aco.co.uk to arrange for the Goods to be delivered at another time, however, please note that we are not contractually obliged to do so.

5.5. If you do not rearrange delivery. In the event of a failed delivery to you, the Goods will be returned to our warehouse and our Customer Services team will contact you for either a refund or a replacement. If, despite our reasonable efforts, we are unable to contact you to rearrange delivery or collection we may end the contract (see below clause 8).

5.6. When you become responsible for the Goods. Goods will be your responsibility from the time we deliver the Goods to the address you gave us.

5.7. What will happen if you do not give required information to us. We may need certain information from you so that we can supply the Goods to you. If so, this will have been stated in the description of the Goods on our Site. We will contact you in writing to ask for this information. If you do not give us this information within a reasonable time of us asking for it, or if you give us incomplete or incorrect information, we may either end the contract (and clause 8 will apply) or make an additional charge of a reasonable sum to compensate us for any extra work that is required as a result. We will not be responsible for supplying the Goods late or not supplying any part of them if this is caused by you not giving us the information we need within a reasonable time of us asking for it.

5.8. Reasons we may suspend the supply of Goods to you. We may have to suspend the supply of Goods to:

(a) deal with technical problems or make minor technical changes;
(b) update the Goods to reflect changes in relevant laws and regulatory requirements;
(c) make changes to the Goods as requested by you or notified by us to you (see clause 3).

5.9. Your rights if we suspend the supply of Goods. In the event that you purchase Goods and  we have to suspend the Goods before they are delivered to you,  we will refund any sums you have paid in advance for the Goods.

5.10. Our guarantee. Please note, these terms reflect the guarantee offered by ACO Technologies Plc to its UK customers, which is more generous than your legal rights under the Consumer Contracts Regulations. This guarantee does not affect your legal rights in relation to faulty or misdescribed products.

6. YOUR RIGHTS TO END THE CONTRACT

6.1. You can always end your contract with us.  Your rights when you end the contract will depend on what you have bought, whether there is anything wrong with it, how we are performing, when you decide to end the contract and whether you are a consumer or business customer:

(a) If what you have bought is faulty or misdescribed you may have a legal right to end the contract (or to get the Goods repaired or replaced or to get some or all of your money back), see clause 10 if you are a consumer and clause 12 if you are a business;
(b) If you want to end the contract because of something we have done or have told you we are going to do, see clause 6.2; and
(c) If you are a consumer and have just changed your mind about the Goods, see clause 6.3.​

6.2. Ending the contract because of something we have done or are going to do. If you are ending a contract for a reason set out at clause 6.2(a) to (e) below the contract will end immediately and we will refund you in full for any Goods which have not been provided and you may also be entitled to compensation. The reasons are:

(a) we have told you about an upcoming change to the Goods or these terms which you do not agree to;
(b) we have told you about an error in the price or description of the Goods you have ordered and you do not wish to proceed;
(c) there is a risk that supply of the Goods may be significantly delayed because of events outside our control;
(d) we have suspended supply of the Goods for technical reasons, or notify you we are going to suspend them for technical reasons, in each case for a period of more than [period]; or
(e) you have a legal right to end the contract because of something we have done wrong.​

6.3. Exercising your right to change your mind if you are a consumer (Consumer Contracts Regulations 2013).

6.3.1. Subject to clause 6.3.2, if you are a consumer then for most Goods bought online you have a legal right to change your mind within 14 days and receive a refund.  These rights, under the Consumer Contracts Regulations 2013, are explained in more detail in these Terms.

6.3.2. There are some Goods provided for on our Site that we ship in from third parties. Where charges for restocking and shipping by the third parties apply, we will deduct these charges from the refund.

6.4 When consumers do not have a right to change their minds.  Your right as a consumer to change your mind does not apply in respect of:

(a) any Goods which become mixed inseparably with other items after their delivery.
(b) if you are a consumer and you have bought Goods from our Site, you have 14 days after the day you (or someone you nominate) receives the Goods, unless your Goods are split into several deliveries over different days. In this case you have until 14 days after the day you (or someone you nominate) receives the last delivery.

7. How to end the contract with us (including if you are a consumer who has changed their mind)

(a) Tell us you want to end the contract. To end the contract with us, please let us know by contacting our Customer Services team on 01462 816666 or emailing them at customersupport@aco.co.uk. Please provide your name, home address, details of your Order and, where available, your phone number and email address.​

7.1 Returning Goods after ending the contract. If you end the contract for any reason after Goods have been dispatched to you or you have received them, you must return them to us. You must either return the Goods in person to where you bought them, post them back to us at ACO Business Park, Hitchin Road, Meppershall, Shefford, Bedfordshire SG17 5TE or (if they are not suitable for posting) allow us to collect them from you. Please call our Customer Services team on 01462 816666 or email us at customersupport@aco.co.uk for a return label or to arrange collection.  If you are a consumer exercising your right to change your mind you must send off the Goods within 14 days of telling us you wish to end the contract; please see clauses 6.3 and 6.4 above for further details.

7.2 When we will pay the costs of return. We will pay the costs of return:

(a) if the Goods are faulty or misdescribed;
(b) if you are ending the contract because we have told you of an upcoming change to the Goods or these Terms, an error in pricing or description, a delay in delivery due to events outside our control or because you have a legal right to do so as a result of something we have done wrong; or
(c) In all other circumstances (including where you are a consumer exercising your right to change your mind) you must pay the costs of return.   

7.3 What we charge for collection. If you are responsible for the costs of return and we are collecting the Goods from you, we will charge you the direct cost to us of collection. The costs of collection will be the same as our charges for standard delivery.

7.4 ​How we will refund you.  If you are entitled to a refund under these terms we will refund you the price you paid for the Goods including delivery costs, by the method you used for payment. However, we may make deductions from the price, as described below.

7.5. ​When we may make deduction from refunds if you are a consumer exercising your right to change your mind. If you are exercising your right to change your mind: 

(a) We may reduce your refund of the price (excluding delivery costs) to reflect any reduction in the value of the Goods, if this has been caused by your handling them in a way which would not be permitted in a shop. If we refund you the price paid before we are able to inspect the Goods and later discover you have handled them in an unacceptable way, you must pay us an appropriate amount.
(b) The maximum refund for delivery costs will be the costs of delivery by the least expensive delivery method we offer. For example, if we offer delivery of a product within 3-5 days at one cost but you choose to have the product delivered within 24 hours at a higher cost, then we will only refund what you would have paid for the cheaper delivery option.

​7.6. When your refund will be made. We will make any refunds due to you as soon as possible.  If you are a consumer exercising your right to change your mind then if we have not offered to collect the Goods, your refund will be made within 14 days from the day on which we receive the Goods back from you or, if earlier, the day on which you provide us with evidence that you have sent the Goods back to us. For information about how to return Goods to us, see clause 7.1.

8. OUR RIGHTS TO END THE CONTRACT

​8.1. We may end the contract if you break it. We may end the contract for the Goods at any time by writing to you if:

(a) payment is not made in full at the point of ordering the Goods.;
(b) you do not, within a reasonable time of us asking for it, provide us with information that is necessary for us to provide the Goods; or
(c) you do not, within a reasonable time, allow us to deliver the Goods to you or collect them from us.

​​8.2. You must compensate us if you break the contract. If we end the contract in the situations set out in clause 8.1 we will refund any money you have paid in advance for the Goods we have not provided but we may deduct or charge you reasonable compensation for the net costs we will incur as a result of your breaking the contract.

​​8.3. ​We may withdraw the product. We may write to you to let you know that we are going to stop providing certain Goods. We will let you know at least 14 days in advance of our stopping the supply of the Goods and will refund any sums you have paid in advance for Goods which will not be provided.

9. If there is a problem with the Goods

How to tell us about problems. If you have any questions or complaints about the Goods, please contact us. You can call our Customer Services team at 01462 816666 or email us at customersupport@aco.co.uk..

10. Your rights in respect of defective Goods if you are a consumer

If you are a consumer we are under a legal duty to supply Goods that are in conformity with this contract. See the box below for a summary of your key legal rights in relation to the Goods. Nothing in these Terms will affect your legal rights.

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Summary of your key legal rights

This is a summary of your key legal rights. These are subject to certain exceptions. For detailed information please visit the Citizens Advice website www.adviceguide.org.uk or call 03454 04 05 06.

If your product is goods, the Consumer Rights Act 2015 says goods must be as described, fit for purpose and of satisfactory quality. During the expected lifespan of your product your legal rights entitle you to the following:

a) Up to 30 days: if your goods are faulty, then you can get an immediate refund.

b) Up to six months: if your goods can't be repaired or replaced, then you're entitled to a full refund, in most cases.

c) Up to six years: if your goods do not last a reasonable length of time you may be entitled to some money back.

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​11. Your obligation to return rejected Goods. If you wish to exercise your legal rights to reject the Goods you must either return them in person to where you bought them, post them back to us or (if they are not suitable for posting) allow us to collect them from you. We will pay the costs of postage or collection. Please call our Customer Services team on 01462 816666  or email us at customersupport@aco.co.uk for a return label or to arrange collection.

12. Your rights in respect of defective Goods if you are a business

12.1 If you are a business customer we warrant that on delivery, and for a period after date of delivery as set out on our Warranties page (the Warranty Period”), any products which are Goods shall:

(a) conform in all material respects with their description;
(b) be free from material defects in design, material and workmanship;
(c) be of satisfactory quality (within the meaning of the Sale of Goods Act 1979); and
(d) be fit for any purpose held out by us.

12.2 Subject to clause 12.3, if:

(a) you give us notice in writing during the warranty period within a reasonable time of discovery that a product does not comply with the warranty set out in clause 12.1;
(b) we are given a reasonable opportunity of examining such product; and
(c) you return such product to us at our cost,

we shall, at our option, repair or replace the defective product, or refund the price of the defective product in full.

12.3. We will not be liable for a product's failure to comply with the warranty in clause 12.1 if:

(a) you make any further use of such product after giving a notice in accordance with clause 12.2(a);
(b) the defect arises because you failed to follow our oral or written instructions as to the storage, installation, commissioning, use or maintenance of the product or (if there are none) good trade practice;
(c) the defect arises as a result of us following any drawing, design or specification supplied by you;
(d) you alter or repair the product without our written consent; or
(e) the defect arises as a result of fair wear and tear, wilful damage, negligence, or abnormal working conditions.

12.4. Except as provided in this clause 12, we shall have no liability to you in respect of a product's failure to comply with the warranty set out in clause 12.1.

12.5. These terms shall apply to any repaired or replacement products supplied by us under clause 12.2.

12.6. The above warranties are in addition to your legal rights in relation to Goods that are faulty or not as described. Advice about your legal rights is available from your local Citizens' Advice Bureau or Trading Standards office.

13. Your rights in respect of defective Goods if you are a business

13.1. Please be aware that Goods may have varying warranties. Information about the warranty will be displayed with the Goods on the Site, but please do see our Warranties page for further information.

14. Our responsibility for loss or damage suffered by you if you are a consumer

14.1. We are responsible to you for foreseeable loss and damage caused by us. If we fail to comply with these Terms, we are responsible for loss or damage you suffer that is a foreseeable result of our breaking this contract or our failing to use reasonable care and skill, but we are not responsible for any loss or damage that is not foreseeable. Loss or damage is foreseeable if either it is obvious that it will happen or if, at the time the contract was made, both we and you knew it might happen, for example, if you discussed it with us during the sales process.

14.2. ​Exclusion of liability. We do not accept any liability for any contracts made between you and the Merchant. This includes any Merchant Enquiry made in connection with Merchant Purchases and Merchant Quotes.

14.3. ​We do not exclude or limit in any way our liability to you where it would be unlawful to do so. This includes liability for death or personal injury caused by our negligence or the negligence of our employees, agents or subcontractors; for fraud or fraudulent misrepresentation; for breach of your legal rights in relation to the Goods as summarised at clause 6.1; and for defective Goods under the Consumer Protection Act 1987.

14.4. ​We are not liable for business losses. If you are a consumer we only supply the Goods for to you for domestic and private use. If you use the Goods for any commercial, business or re-sale purpose our liability to you will be limited as set out in clause 14.

15. Our responsibility for loss or damage suffered by you if you are a business

15.1. Nothing in these Terms shall limit or exclude our liability for:

(a) death or personal injury caused by our negligence, or the negligence of our employees, agents or subcontractors (as applicable);
(b) fraud or fraudulent misrepresentation;
(c) breach of the Terms implied by section 12 of the Sale of Goods Act 1979 or section 2 of the Supply of Goods and Services Act 1982;
(d) defective Goods under the Consumer Protection Act 1987; or
(e) any matter in respect of which it would be unlawful for us to exclude or restrict liability.

15.2. Except to the extent expressly stated in the warranties section of this agreement, all terms implied by sections 13 to 15 of the Sale of Goods Act 1979 and sections 3 to 5 of the Supply of Goods and Services Act 1982 are excluded.

15.3. Subject to clause 15.1:

(a) we shall not be liable to you, whether in contract, tort (including negligence), breach of statutory duty, or otherwise, for any of the following:

     (i) for any loss of profit or any indirect or consequential loss arising under or in connection with any contract between us; or
     (ii) for any losses arising as a result of, or omissions made by, any third party.

(b) our total liability to you for all other losses arising under or in connection with any contract between us, whether in contract, tort (including negligence), breach of statutory duty, or otherwise, shall be limited the total sums paid by you for the Goods.

16. OTHER IMPORTANT TERMS

16.1. We may transfer this agreement to someone else. We may transfer our rights and obligations under these Terms to another organisation. We will contact you to let you know if we plan to do this. If you are unhappy with the transfer you may contact us to end the contract within 14 days of us telling you about it and we will refund you any payments you have made in advance for Goods not provided.

16.2. You need our consent to transfer your rights to someone else (except that you can always transfer our guarantee). You may only transfer your rights or your obligations under these terms to another person if we agree to this in writing. However, you may transfer our guarantee at clause 5.10 to a person who has acquired the Goods from you. We may require the person to whom the guarantee is transferred to provide reasonable evidence that they are now the owner of the relevant item or property.

16.3. Nobody else has any rights under this contract (except someone you pass your guarantee on to). This contract is between you and us. No other person shall have any rights to enforce any of its terms, except as explained in clause 5.10.

16.4. If a court finds part of this contract illegal, the rest will continue in force. Each of the paragraphs of these terms operates separately. If any court or relevant authority decides that any of them are unlawful, the remaining paragraphs will remain in full force and effect.

16.5. Even if we delay in enforcing this contract, we can still enforce it later. If we do not insist immediately that you do anything you are required to do under these Terms, or if we delay in taking steps against you in respect of your breaking this contract, that will not mean that you do not have to do those things and it will not prevent us taking steps against you at a later date. For example, if you miss a payment and we do not chase you but we continue to provide the Goods, we can still require you to make the payment at a later date.

17. VARIATION AND SEVERANCE

17.1. We may revise these Terms of Purchase at any time by amending this page. You are expected to check this page from time to time to take notice of any changes we have made, as they are binding on you. Some of the provisions contained in these Terms of Purchase may also be superseded by provisions or notices published elsewhere on the Site.

17.2. Each provision of these Terms of Purchase shall be construed separately and independently of each other. If any provision is deemed unlawful, void or for any reason unenforceable, then that provision shall be deemed to be severable from, and shall not affect the validity and enforceability of, any of the remaining provisions.

18. WAIVER

No waiver by us shall be construed as a waiver of any preceding or succeeding breach of any provision.

19. SURVIVAL

Each provision of these Terms of Purchase shall be construed as separately applying and surviving even if for any reason one or other of those provisions is held to be inapplicable or unenforceable in any circumstances.

20. ENTIRE AGREEMENT

These Terms of Purchase (as amended from time to time) contain the entire agreement between you and us relating to the subject matter covered and supersedes any previous agreements, arrangements, undertakings, representations or proposals, written or oral, between you and us in relation to such matters. You confirm that you have read these Terms of Purchase, you fully understand them and you also agree that these conditions are the only terms that rule your relationship with us.

21. JURISDICTION AND APPLICABLE LAW

21.1. Which laws apply to this contract and where you may bring legal proceedings if you are a consumer. These terms are governed by English law and you can bring legal proceedings in respect of the Goods in the English courts. If you live in Scotland you can bring legal proceedings in respect of the Goods in either the Scottish or the English courts. If you live in Northern Ireland you can bring legal proceedings in respect of the products in either the Northern Irish or the English courts.

21.2.​ Which laws apply to this contract and where you may bring legal proceedings if you are a business. These terms are governed by English law and you can bring legal proceedings in respect of the Goods in the English courts. If you live in Scotland you can bring legal proceedings in respect of the Goods in either the Scottish or the English courts. If you live in Northern Ireland you can bring legal proceedings in respect of the Goods in either the Northern Irish or the English courts.

22. YOUR CONCERNS

If you have any concerns about material which appears on the Site, please contact our Customer Services team on 01462 816666 or at customersupport@aco.co.uk.

 

This privacy policy relates to use of www.aco.co.uk
 

Your Personal Data:

What we collect

ACO Technologies will be what’s known as the ‘Controller’ of the personal data you provide to us. We only collect basic personal data about you which does not include any special types of information but can include location based information – this will normally be your place of work and is only entered by you. Information will always include your name and email.  Any other personal data stored by us will be provided by you and will only be with your consent. 

Why we process personal information

Recital 47 of the GDPR allows for the processing of personal information for our legitimate business interests in terms of direct marketing. “Legitimate Interests” means the interests of our company in conducting and managing our business to enable us to offer you the best services and applicable products, and the most appropriate and secure experience.

For example, we have an interest in making sure our marketing is relevant for you and your organisation, so we may process your information to send you marketing that is tailored to your interests in your business. We believe this processing is in your interests as well.

When we process your personal information based on legitimate interests, we make sure to consider and balance any potential impact on you (both positive and negative), and your rights under data protection laws. Our legitimate business interests do not automatically override your interests. We will not use your Personal Data for activities where our interests are overridden by the impact on you.

Processing of this data for ‘unsolicited’ marketing communications is also regulated by Privacy and Electronic Communications Regulations (PECR) consequently we are careful to ensure our processes conform to those requirements.

Where information has been directly requested by you, PECR is not relevant although in our communications we will always say who we are, display our telephone number and provide contact address whenever appropriate.

For corporate subscribers it may be that in the first instance what is known as a ‘soft opt-in’ will have been triggered by you through an active expression of interest in our business. We will always seek to offer clear and unambiguous options thereafter to ensure you receive only relevant information to your interest.

What are your rights?

We only use data for marketing where you have provided appropriate consent, however you are entitled to withdraw that consent at any time. 

PECR rules on consent, the soft opt-in and the right to opt-out, do not apply to electronic marketing messages sent by us to ‘corporate subscribers’. While you may receive a legitimate interest email from us based on a ‘soft opt-in’, we will always offer an easy and quick method to ‘opt out’.  

If at any point you believe the information we process on you is incorrect you can request to see this information and have it corrected or deleted within one calendar month. If you wish to raise a complaint on how we have handled your personal data, you can request for us to investigate the matter.

Data Protection is taken very seriously by ACO Technologies PLC and should you have any enquiries in the first instance your first point of contact should be via email to mypersonaldata@aco.co.uk

If you are not satisfied with our response or believe we are processing your personal data not in accordance with the law you can complain to the Information Commissioner’s Office (ICO).

How we use your information

We would like to use your name and email address to provide you with information specific to your areas of interest, this would include things like technical updates, training, sector/role specific articles and new product updates. Ongoing use of your data for these communications will depend on your opt in preferences. 

Any information about you that we do hold is not shared with third parties and you can unsubscribe at any time via email mypersonaldata@aco.co.uk.

Storage of data

All the personal data we process is processed by our staff in the UK however for the purposes of IT hosting and maintenance this information is located on servers within the European Union and in the USA. No third parties have access to your personal data unless the law allows them to do so.

We have Data Protection processes in place to oversee the effective and secure processing of your personal data.

Data held in the USA is done so in partnership with a Processor that has successfully certified its adherence to the EU-US and/or Swiss-US Privacy Shield Framework, as administered by the U.S Privacy Shield Framework, as administered by the U.S. Department of Commerce and detailed at https://www.privacyshield.gov.

More information is available on request.

How long we keep your data

Personal data is stored for varying lengths depending on nature and purpose for which it was collected. We store personal data in line with any applicable statutory minimum periods, and then review it periodically (usually annually) to ensure it is still necessary to be retained for the purpose for which it was collected. Where there is a statutory maximum for which data can be retained, such as County Court Judgements we will delete accordingly on expiration.

For registered users that have bought product from us we are required under UK tax law to keep your basic personal data (name, address, contact details) for a minimum of 6 years after which time it will be destroyed.

Cookies are text files that websites exchange with the devices used to browse the net, in order to store some data that will be re-used; they can be stored on the hard disk of your computer in order to make the browsing and the use of the same website easier.

Cookies can be used to determine whether a connection between your computer and our website has already happened or not.

It is obviously possible to visit the website without cookies. Most of the browsers automatically accepts cookies. The automatic registration of cookies can be avoided clicking on “do not accept cookies” among the options given. For further information on this operation, please consult the instruction of the browser. Deleting the cookies stored on the hard disk is possible at any time. Choosing not to accept cookies from the browser can limit the available functions of our website.

When visiting our website for the first time, a banner appears at the top of the screen by which we ask if you accept our cookie policy. The banner provides a link for further information. If the user chooses to ignore the notice and continues using the website, ACO will not store a cookie on the hard disk of the user’s computer to register the choice, and upon the following visit to the website, the approval to the use of cookies will be asked again. Only in case of acceptance the banner will not appear when visiting the website again, without prejudicing the possibility of deleting the cookies at any time, changing the settings of the browser.

Cookies can be divided into:

  • Necessary cookies. These cookies do not require the approval of the user because they are essential for the browsing and the correct functioning of the website.
  • Analysis and performance cookies. They are used to accept and analyse the traffic and use of the website. These cookies, even though not identifying the user, allow to detect if the same user visits the website again. They also allow to monitor the system and enhance its performance and user-friendliness. These cookies can be disabled with no loss of functionality.
  • Profiling cookies. They are permanent cookies used to identify (anonymously or not) the user’s preferences and improving his browsing experience. Our website does not use this kind of cookies.

Third Parties Cookies

When visiting our website, you will also receive third parties cookies, which provide the visitor with additional services and features and enhance the use of the website, such as the links to the social networks. This Privacy Policy does not apply to the services provided by third parties, and this website does not have any control on cookies completely managed by the third parties.

The data providing agreement exists between the visitor/user and the third parties only; therefore, receiving the approval for the use of these cookies lies with the third parties, and this website has no part in the agreement.

This website facilitates third party cookies for the following:

Website analytics - used to track user movement to enable better content managment and website layout

Social media - used only as long as social media content is viewed on the website. 

Analytics cookies we use

We use analysis tools that use cookies (performance cookies) to gather browsing data in order to examine the use of the website by the visitors, report on the activities of the website, and provide other information, including the number of visitors and the visited pages. The tools can also transfer this information to third parties, when provided by the law or when the said third parties treat the said information on behalf of analysis provider, eg Google.

Disabling Cookies

Cookies are linked to the browser that is being used, and MAY BE DISABLED FROM THE BROWSER SETTINGS, withholding or lifting the approval to the use of cookies. Please note that disabling the cookies may prevent some features of the website from working correctly.

  

In the following, we would like to take the opportunity to inform you how we handle your data in accordance with Art. 13 General Data Protection Regulation (GDPR). 

Responsible body

We, ACO Technologies plc, operate the following social media sites:

Twitter:

  • https://twitter.com/ACOWater
  • https://twitter.com/ACO_BD
  • https://twitter.com/RTMComp

Facebook

  • https://www.facebook.com/ACO.uk/
  • https://www.facebook.com/ACO-Water-Management-283969965087367/
  • https://www.facebook.com/raceteammanager/

LinkedIn

  • https://www.linkedin.com/company/aco-water-management/
  • https://www.linkedin.com/company/aco-technologies-plc/
  • https://www.linkedin.com/company/aco-building-drainage/

Youtube

  • https://www.youtube.com/channel/UClF6bksiEsA_g8YZmrsfz8g
  • https://www.youtube.com/channel/UCEDDXUf2nQEbGOaODY2xGhQ/featured

Instagram

  • https://www.instagram.com/aco.co.uk/

You can find our contact details on our contact us page at: https://www.aco.co.uk/contact-us

As well as us, there is also the operator of the social media platform itself. The operator is also considered a responsible body in this respect, and carries out its own data processing (separately to us), over which we have no influence.

Data processing by us

Data that you input when interacting with our social media sites, such as comments, videos, images, Likes, Tweets etc., is published through the social media platform and is not used or processed by us for other purposes at any point. We reserve the right to delete content only in the event that this should become necessary. Where appropriate, we will share your content on our page, if this is a function of the social media platform, and will communicate with you via the social media platform. The legal basis is Art. 6 para. 1 sentence 1 letter f GDPR. We tailor Facebook and Instagram advertising to selected target groups (e.g. Sponsored Posts, competitions) so that our content is visible to people for whom this content is relevant. We use the anonymised target groups that are available via Facebook Ads Manager in order to do this. Unfortunately, we have no influence over data processing carried out by Facebook Ads Manager. We are unable to identify individual persons at any time. We do not use Facebook Pixel, lead ads, chat bots or similar advertising aids that require surfing behaviour to be tracked.

Data processing is carried out in the interests of our public relations activities and communication.

If you would like to object to specific data processing procedures, please use the contact details stated on our contact us page to get in touch. We will then review your objection.

If you make enquiries via our social media platforms, depending on the answer required, we may refer you to other, more secure communication channels in order to guarantee confidentiality. You can always send us confidential enquiries at the postal address stated in on our contact us page.

Data processing by the operator of the social media platform

We cannot guarantee that the operator of the social media platform will not use web tracking methods. Web activity may be tracked irrespective of whether you are logged into or registered with the social media platform. Unfortunately, we have no influence over the web tracking methods of the social media platform.

Please be aware: We cannot guarantee that the social media platform provider will not use your profile and behavioural data, for example to evaluate your habits, personal relationships, preferences etc. We have no influence of any kind over the processing of your data by the social media platform provider.

Further information on data processing by the social media platform provider can be found in the provider’s Privacy Policy:

  • Twitter: https://twitter.com/en/privacy#update
  • Facebook: https://www.facebook.com/privacy/explanation
  • LinkedIn: https://www.linkedin.com/legal/privacy-policy
  • YouTube: https://policies.google.com/privacy
  • Instagram: https://help.instagram.com/155833707900388

Your rights as a user

In relation to the processing of your personal data, the GDPR grants certain rights for you as a website user:

1.) Right of access (Art. 15 GDPR):

You have the right to obtain information as to whether your personal data has been processed; if this is the case, you have the right to access this personal data and the information specifically listed in Art. 15 GDPR.

2.) Right to rectification and erasure (Art. 16 and 17 GDPR):

You have the right to obtain the immediate rectification of incorrect personal data concerning you, and where necessary to request the completion of incomplete personal data.

You also have the right to obtain the immediate erasure of personal data concerning you, provided one of the reasons specifically listed in Art. 17 GDPR applies, e.g. when data is no longer required for the purpose pursued.

3.) Right to restriction of processing (Art. 18 GDPR):

You have the right to obtain the restriction of processing if one of the conditions listed in Art. 18 GDPR is met, such as for the duration of a potential evaluation if you have lodged an objection against processing.

4.) Right to data portability (Art. 20 GDPR)

In certain cases, which are listed specifically in Art. 20 GDPR, you have the right to receive your personal data in a structured, common and machine-readable format, and/or request transmission of this data to a third party. 

5.) Right to object (Art. 21 GDPR):

If data is collected on the basis of Art. 6 para. 1 letter f (data processing for the protection of legitimate interests), you have the right to lodge an objection against this processing at any time, for reasons arising from your specific situation. We will then no longer process the personal data, unless there are demonstrable and compelling legitimate grounds for processing that outweigh the interests, rights and freedoms of the person concerned, or processing is carried out in order to assert, exercise or defend legal claims.

Right to lodge a complaint with a supervisory authority

You have the right to lodge a complaint with a supervisory authority in accordance with Art. 77 GDPR, if you believe the processing of your data violates data protection regulations. The right to lodge a complaint can be asserted in particular with a supervisory authority in the Member State in which you are habitually resident, in which you work, or in which the alleged violation took place.

Contact details for the Data Protection Officer

For information or suggestions relating to the topic of data protection, please do not hesitate to contact our Data Controller:

Tel: 01462 816666

Email: uk-datamanagement@aco.co.uk

FACEBOOK COMPETITION TERMS AND CONDITIONS

By entering a competition on the ACO.uk Facebook page you are agreeing to ACO storing and using your information in line with our social media policy. We will not share your information with third parties unless you specifically agree to us sharing these details.

This Promotion is in no way sponsored, endorsed or administered by, or associated with Facebook. By participating you hereby release and hold harmless Facebook from any and all liability associated with this promotion.

This Promotion is in no way sponsored, endorsed or administered by, or associated with Nando’s. By participating you hereby release and hold harmless Nando’s from any and all liability associated with this promotion.

Entrants are providing information to ACO TECHNOLOGIES PLC and not to Facebook or Nando’s.

By adding photos to the Facebook competition gallery you are granting permission for these images to be used by ACO TECHNOLOGIES PLC on our website and other online communications.

By submitting your photo you understand and agree that ACO TECHNOLOGIES PLC has no obligation to publish your photo. You must be the author/copy write holder of all images submitted.

Please read these competition rules carefully. If you enter one of our competitions, we will assume that you have read these rules and that you agree to them.

 1. To enter a competition you must be: 
(a) UK resident; and 
(b) 18 years old or over at the time of entry.

2. Competitions are not open to employees (or members of their immediate families) of ACO TECHNOLOGIES PLC.

3. Entries must be posted on Facebook. The entry needs to be submitted on the ACO.uk Facebook page, by either messaging us directly your image(s) or by responding to the relevant competition post with your image. Pictures will not be considered for judging if they’ve just been posted on your timeline.

4. No responsibility can be accepted for entries that are not received for any reason.

5. The winner will be the entrant(s) selected by our judge.

6. The closing date is as specified in each competition, and ACO TECHNOLOGIES PLC reserves the right to amend the competition end date at any time.

7. If you win a competition, we will notify you by telephone or e-mail. If we cannot contact you or you do not respond within one week, we reserve the right to offer the prize to another competition entrant.

8. The prize cannot be transferable to another person.

9. No prize or part of a prize is exchangeable for cash, tickets or services.

10. If an advertised prize is not available, we reserve the right to offer an alternative prize.

11. Incorrectly completed entries will be disqualified.

12. Please read our Privacy Policy which tells you how we use any personal information we may collect about you by entering a competition.

13. ACO TECHNOLOGIES PLC reserves the right to amend these rules at any time. We may also create rules which will apply to a specific competition only. If we do this we will publish the amended competition rules and/or specific competition rules on the relevant competition page.

  

This document, approved by the Directors of ACO Technologies plc, sets out the Company’s policy and approach to conducting its tax affairs and dealing with tax risk, effective for the year ending 31st December 2021.

Overview

ACO Technologies plc and its subsidiary undertakings (hereinafter collectively referred to as “ACO”) is a wholly-owned subsidiary of ACO Severin Ahlmann Holdings GmbH incorporated in Germany.

This tax strategy document is produced in accordance with the requirements of Section 161 and Schedule 19 Finance Act 2016 to publish its UK tax strategy and approach to tax.

The tax strategy is owned by ACO’s Senior Management Team and adheres to the principles and philosophy of the parent company, with responsibility for its day-to-day implementation delegated to the CFO and other qualified accountants within the Finance Team, who have a broad understanding of tax principles and the Group’s tax strategy.

The tax strategy applies to all forms of taxes payable, including direct taxes, indirect taxes, payroll-based taxes, customs duties etc and as a responsible taxpayer, ACO is committed to paying the correct amount of tax due on time.

ACO is committed to complying with all relevant tax laws, rules, regulations, reporting and disclosure requirements, and to having a constructive, professional and transparent relationship with all relevant tax authorities, based on the concepts of integrity, collaboration and trust.

Tax Risk Management

ACO follows risk management systems as part of the internal control processes, identifying, assessing and managing risks by applying diligent professional care and judgement in order to arrive at well-reasoned conclusions as it strives to be regarded as a low-risk taxpayer.

The day-to-day management, implementation and compliance of tax affairs is provided by the Finance Team and where necessary, external tax professionals’ advice is used to help facilitate decision-making.

Responsibility for tax governance and strategy lies with the CFO, with oversight by ACO’s Senior Management Team.

Tax Planning: Our Approach

Tax risk is one of the commercial risks that ACO is exposed to. Management of tax risk aims to ensure that the Group pays and collects the correct amount of tax and complies with statutory reporting and disclosure requirements whilst meeting its business objectives.

ACO will seek to take advantage of tax incentives and reliefs, such as R&D tax claims, in accordance with the applicable legislation, where these support the commercial needs of the Group. ACO does not engage in any aggressive tax positions where the sole purpose would be to reduce tax.

Where ACO encounters uncertainty surrounding the interpretation of tax laws or unexpected complexity in relation to risk, external expert advice is sought to support the tax activities, including meeting our tax compliance requirements.

Tax Risks

ACO’s approach to tax risks follows the same principles that apply to all other business risks.

Compliance and Reporting Risk is actively managed by ensuring key personnel stay abreast of any changes in tax law through legislative updates, attendance at third-party technical seminars and by obtaining external assistance from professional firms. Segregation of duties is maintained between the preparation and review of tax computations and returns, which are then approved by the CFO to ensure accuracy of reporting. All tax-related documents must be reviewed and approved by appropriate personnel.

Risk to reputation and corporate social responsibility as well as purely financial impacts is considered as part of any decision-making process, and if doubt exists, a prudent approach is taken.

Relationships with Tax Authorities

ACO is committed to the principles of openness and transparency in its dealings with tax authorities.

ACO endeavours to:

  • Interpret the law and tax legislation in a reasonable way.
  • Maintain an open and collaborative professional relationship at all times with HMRC.
  • Provide accurate and timely disclosures in correspondence and returns, query responses and other HMRC information requests in a timely manner.
  • Where appropriate, engage in meaningful dialogue with HMRC on relevant taxation matters on a co-operative basis with honesty and respect.

  

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