SCHEDULES

SCHEDULE 8 U.K. Employee share ownership plans

Part VIII U.K. Types of share that may be used

Requirement as to listing etc. U.K.

61 Eligible shares must be—

(a) shares of a class listed on a recognised stock exchange; or

(b) shares in a company which is not under the control of another company; or

(c) shares in a company which is under the control of a company (other than a company which is, or would if resident in the United Kingdom be, a close company) whose shares are listed on a recognised stock exchange.