SCHEDULES

SCHEDULE 5 U.K. Enterprise management incentives

Part 4 U.K. Eligible employees

Eligible employees: introduction U.K.

24 U.K. An individual is an “eligible employee” in relation to the relevant company if the requirements of this Part of this Schedule as to the following are met at the appropriate time—

• employment (see paragraph 25),

• commitment of working time (see paragraphs 26 and 27), and

• having no material interest (see paragraphs 28 to 33).