SCHEDULES

SCHEDULE 15 U.K. Charge to income tax on benefits received by former owner of property

Guarantees U.K.

17 U.K. Where a person (“A”) acts as guarantor in respect of a loan made to another person (“B”) by a third party in connection with B’s acquisition of any property, the mere giving of the guarantee is not to be regarded as the provision by A of consideration for B’s acquisition of the property.