[F1ANNEX U.K. LIST OF COMPANIES REFERRED TO IN ARTICLE 3(a)

Textual Amendments

(a)

companies incorporated under Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE) and Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute for a European company with regard to the involvement of employees, and cooperative societies incorporated under Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE) and Council Directive 2003/72/EC of 22 July 2003 supplementing the Statute for a European Cooperative Society with regard to the involvement of employees;

(b)

companies under Belgian law known as ‘ société anonyme ’ / ‘ naamloze vennootschap ’ , ‘ société en commandite par actions ’ / ‘ commanditaire vennootschap op aandelen ’ , ‘ société privée à responsabilité limitée ’ / ‘ besloten vennootschap met beperkte aansprakelijkheid ’ ‘ société coopérative à responsabilité limitée ’ / ‘ coöperatieve vennootschap met beperkte aansprakelijkheid ’ , ‘ société coopérative à responsabilité illimitée ’ / ‘ coöperatieve vennootschap met onbeperkte aansprakelijkheid ’ , ‘ société en nom collectif ’ / ‘ vennootschap onder firma ’ , ‘ société en commandite simple ’ / ‘ gewone commanditaire vennootschap ’ , public undertakings which have adopted one of the abovementioned legal forms, and other companies constituted under Belgian law subject to the Belgian Corporate Tax;

(c)

companies under Czech law known as: ‘ akciová společnost ’ , ‘ společnost s ručením omezeným ’ ;

(d)

companies under Danish law known as ‘ aktieselskab ’ and ‘ anpartsselskab ’ . Other companies subject to tax under the Corporation Tax Act, in so far as their taxable income is calculated and taxed in accordance with the general tax legislation rules applicable to ‘ aktieselskaber ’ ;

(e)

companies under German law known as ‘ Aktiengesellschaft ’ , ‘ Kommanditgesellschaft auf Aktien ’ , ‘ Gesellschaft mit beschränkter Haftung ’ , ‘ Versicherungsverein auf Gegenseitigkeit ’ , ‘ Erwerbs- und Wirtschaftsgenossenschaft ’ , ‘ Betriebe gewerblicher Art von juristischen Personen des öffentlichen Rechts ’ , and other companies constituted under German law subject to German corporate tax;

(f)

companies under Estonian law known as: ‘ täisühing ’ , ‘ usaldusühing ’ , ‘ osaühing ’ , ‘ aktsiaselts ’ , ‘ tulundusühistu ’ ;

(g)

companies under Greek law known as ‘ αvώvυμη εταιρεία ’ , ‘ εταιρεία περιoρισμέvης ευθύvης (Ε.Π.Ε.) ’ ;

(h)

companies under Spanish law known as ‘ sociedad anónima ’ , ‘ sociedad comanditaria por acciones ’ , ‘ sociedad de responsabilidad limitada ’ , and those public law bodies which operate under private law;

(i)

companies under French law known as ‘ société anonyme ’ , ‘ société en commandite par actions ’ , ‘ société à responsabilité limitée ’ , ‘ sociétés par actions simplifiées ’ , ‘ sociétés d’assurances mutuelles ’ , ‘ caisses d’épargne et de prévoyance ’ , ‘ sociétés civiles ’ which are automatically subject to corporation tax, ‘ coopératives ’ , ‘ unions de coopératives ’ , industrial and commercial public establishments and undertakings, and other companies constituted under French law subject to the French Corporate Tax;

(j)

companies incorporated or existing under Irish laws, bodies registered under the Industrial and Provident Societies Act, building societies incorporated under the Building Societies Acts and trustee savings banks within the meaning of the Trustee Savings Banks Act, 1989;

(k)

companies under Italian law known as ‘ società per azioni ’ , ‘ società in accomandita per azioni ’ , ‘ società a responsabilità limitata ’ , ‘ società cooperative ’ , ‘ società di mutua assicurazione ’ , and private and public entities whose activity is wholly or principally commercial;

(l)

under Cypriot law: ‘ εταιρείες ’ as defined in the Income Tax laws;

(m)

companies under Latvian law known as: ‘ akciju sabiedrība ’ , ‘ sabiedrība ar ierobežotu atbildību ’ ;

(n)

companies incorporated under the law of Lithuania;

(o)

companies under Luxembourg law known as ‘ société anonyme ’ , ‘ société en commandite par actions ’ , ‘ société à responsabilité limitée ’ , ‘ société coopérative ’ , ‘ société coopérative organisée comme une société anonyme ’ , ‘ association d’assurances mutuelles ’ , ‘ association d’épargne-pension ’ , “ entreprise de nature commerciale, industrielle ou minière de l’État, des communes, des syndicats de communes, des établissements publics et des autres personnes morales de droit public ’ , and other companies constituted under Luxembourg law subject to the Luxembourg Corporate Tax;

(p)

companies under Hungarian law known as: ‘ közkereseti társaság ’ , ‘ betéti társaság ’ , ‘ közös vállalat ’ , ‘ korlátolt felelősségű társaság ’ , ‘ részvénytársaság ’ , ‘ egyesülés ’ , ‘ közhasznú társaság ’ , ‘ szövetkezet ’ ;

(q)

companies under Maltese law known as: ‘ Kumpaniji ta’ Responsabilita Limitata ’ , ‘ Soċjetajiet en commandite li l-kapital tagħhom maqsum f’azzjonijiet ’ ;

(r)

companies under Dutch law known as ‘ naamloze vennootschap ’ , ‘ besloten vennootschap met beperkte aansprakelijkheid ’ , ‘ Open commanditaire vennootschap ’ , ‘ Coöperatie ’ , ‘ onderlinge waarborgmaatschappij ’ , ‘ Fonds voor gemene rekening ’ , ‘ vereniging op coöperatieve grondslag ’ and ‘ vereniging welke op onderlinge grondslag als verzekeraar of kredietinstelling optreedt ’ , and other companies constituted under Dutch law subject to the Dutch Corporate Tax;

(s)

companies under Austrian law known as ‘ Aktiengesellschaft ’ , ‘ Gesellschaft mit beschränkter Haftung ’ , ‘ Erwerbs- und Wirtschaftsgenossenschaften ’ ;

(t)

companies under Polish law known as: ‘ spółka akcyjna ’ , ‘ spółka z ograniczoną odpowiedzialnością ’ ;

(u)

commercial companies or civil law companies having a commercial form as well as other legal persons carrying on commercial or industrial activities, which are incorporated under Portuguese law;

(v)

companies under Slovenian law known as: ‘ delniška družba ’ , ‘ komanditna družba ’ , ‘ družba z omejeno odgovornostjo ’ ;

(w)

companies under Slovak law known as: ‘ akciová spoločnosť  ’ , ‘ spoločnosť s ručením obmedzeným ’ , ‘ komanditná spoločnosť  ’ .

(x)

companies under Finnish law known as ‘ osakeyhtiö ’ / ‘ aktiebolag ’ , ‘ osuuskunta ’ / ‘ andelslag ’ , ‘ säästöpankki ’ / ‘ sparbank ’ and ‘ vakuutusyhtiö ’ / ‘ försäkringsbolag ’ ;

(y)

companies under Swedish law known as ‘ aktiebolag ’ , ‘ försäkringsaktiebolag ’ , ‘ ekonomiska föreningar ’ , ‘ sparbanker ’ , ‘ ömsesidiga försäkringsbolag ’ ;

(z)

companies incorporated under the law of the United Kingdom.]