SCHEDULES

Valid from 19/07/2006

SCHEDULE 8 U.K. Long funding leases of plant or machinery

Part 4 U.K. Commencement and transitional provisions

Extended time limit: the additional conditions U.K.

18 (1) The additional conditions mentioned in paragraph 17(8) are as follows. U.K.

(2) Condition A is that the commencement of the term of the lease is before 1st April 2009.

(3) Condition B is that, at the latest, the commencement of the term of the lease is as soon as is reasonably practicable after construction of the asset is substantially complete.

(4) Condition C is that construction of the asset proceeded continuously on and after 1st April 2006.

(5) Condition D is that construction of the asset proceeded at the normal pace for an asset of its type.

For this purpose, “normal pace” is the pace required to construct the asset in a reasonable time without delays or interruptions and consistent with normal business practice.

(6) This paragraph is supplemented by paragraph 19.