Information for calculation of capital gains tax

First day of trading of redeemable B shares	2 Nov 2004		4 May 2004		4 Nov 2003		2 May 2003		4 Nov 2002		2 May 2002
Number of redeemable B shares issued of 1 penny nominal value for each ordinary share held	1.1		1.1		1.1		1.1		1.1		1.0
Redeemable B share price on the first day of trading	0.875	p	0.875	p	0.750	p	0.750	p	0.875	p	0.875	p
Ordinary share price on the same day	32.75	p	35	p	37.37	p	24.75	p	24.75	p	31.5	p
Apportionment percentage for the calculation of capital gains tax:
Ordinary shares	97.14	%	97.31	%	97.84	%	96.78	%	96.36	%	97.30	%
Redeemable B shares
(apportioned to the number of redeemable B shares issued for each ordinary share held)	2.86	%	2.69	%	2.16	%	3.22	%	3.64	%	2.70	%