SCHEDULES

F1SCHEDULE 7D... Share schemes and share incentives

Part 1Schedule 2 share incentive plans

No chargeable gain on shares ceasing to be subject to the plan

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(1)

Shares which cease to be subject to the plan are treated as having been disposed of and immediately reacquired by the participant at market value.

(2)

Any gain accruing on that disposal is not a chargeable gain.