SCHEDULES

SCHEDULE 9 U.K.Transitionals and savings etc

Part 6 U.K.Tax avoidance (arbitrage)

Arbitrage: contributions to capital of UK resident companies before 16 March 2005 U.K.

30 U.K.Sections 249 to 254 (tax arbitrage: receipt notices) do not apply in relation to any contribution to the capital of a UK resident company made before 16 March 2005.