SCHEDULES

SCHEDULE 5U.K.Enterprise management incentives

Part 4U.K.Eligible employees

Eligible employees: introductionU.K.

24U.K.An individual is an “eligible employee” in relation to the relevant company if the requirements of this Part of this Schedule as to the following are met at the appropriate time—

• employment (see paragraph 25),

• commitment of working time (see paragraphs 26 and 27), and

• having no material interest (see paragraphs 28 to 33).