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SCHEDULES

SCHEDULE 2U.K.Tax advantaged employee share schemes

PART 1U.K.Retirement of participants

Share incentive plansU.K.

2U.K.In section 498 (no charge on shares ceasing to be subject to plan in certain circumstances) in subsection (2)(e) omit the words from “on” to “2)”.

3U.K.In Part 4 of Schedule 2 (types of shares that may be awarded) in paragraph 32 (provision for forfeiture) in sub-paragraph (2)(e) omit the words from “on” to “98)”.

4U.K.Part 11 of Schedule 2 (supplementary provisions) is amended as follows.

5U.K.Omit paragraph 98 (meaning of “specified retirement age”).

6U.K.In paragraph 100 (index of defined expressions) omit the entry for “the specified retirement age”.