SCHEDULES

SCHEDULE 2U.K.Tax advantaged employee share schemes

PART 4 U.K.Restricted shares

CSOP schemesU.K.

73U.K.In Part 6 of Schedule 4 (exchange of share options) in paragraph 27 (requirements about share options granted in exchange) after sub-paragraph (6) insert—

(7)For the purposes of this paragraph the market value of shares subject to a restriction is to be determined as if they were not subject to the restriction.