SCHEDULES

SCHEDULE 3 U.K. Approved SAYE option schemes

Part 5 U.K. Requirement for linked savings scheme

Repayments under a savings scheme: whether bonuses included U.K.

26 (1) For the purposes of this Schedule repayments under a CCS scheme may be taken as including, or as not including, a bonus. U.K.

(2) The bonus may either be the maximum bonus under that scheme or a lesser bonus.

(3) An SAYE option scheme must require the question whether repayments are to be taken as including bonuses to be determined at the time when share options are granted.