No liability for changes in legislation. Tax rules or accounting policy. The Seller shall not be liable for any Claim if and to the extent it is attributable to, or the amount of such Claim is increased as a result of, any: (i) legislation not in force at Closing; (ii) change of law (or any change in interpretation on the basis of case law), regulation, directive, requirement or administrative practice after Closing; (iii) change in the rates of Taxation in force at Closing or any imposition of any Taxation or any withdrawal of Relief not in effect at the date of this Agreement; or (iv) changes in accounting or Tax reporting policy, basis or practice of the Purchaser or any of the Target Companies introduced or having effect after Closing.
No liability for changes in legislation. Tax rules or Tax or accounting policy. The Seller shall not be liable for any Claim if and to the extent it is attributable to, or the amount of such Claim is increased as a result of, any: (i) legislation not in force at the date of this Agreement; (ii) change of law (or any change in interpretation on the basis of case law), regulation, directive, requirement or administrative practice after the date of this Agreement; (iii) change in the rates of Taxation in force at the date of this Agreement or any imposition of any Taxation or any withdrawal of relief not in effect at the date of this Agreement; or (iv) changes in accounting or Tax reporting policy, basis or practice of the Purchaser or any of the Company introduced or having effect after the date of this Agreement.
