SCHEDULES

SCHEDULE 2U.K. Supplemental Provisions as to Receipts from Qualifying Assets

InterpretationU.K.

1(1)Any reference in this Schedule to the use of an asset includes a reference to the provision, in connection with that use, of services or other business facilities of whatever kind.U.K.

(2)Any reference in this Schedule to the disposal of an asset includes a reference to the disposal of an interest in it.