Meetings of Creditors

R M LAW (CUPAR) LIMITED

(In Liquidation)

Registered Office: c/o KPMG, 3rd Floor, 191 West George Street, Glasgow G2 2LJ

Trading Address: Quarry Road, Cupar, Fife KY15 5QP

I, JB Cartwright, PricewaterhouseCoopers LLP, Erskine House, 68-73 Queen Street, Edinburgh EH2 4NH, hereby give notice that I was appointed Interim Liquidator of R M Law (Cupar) Limited on 3 February 2005 by interlocutor of the Sheriff at Glasgow Sheriff Court.

Notice is also given pursuant to Section 138 of the Insolvency Act 1986 and Rule 4.12 of The Insolvency (Scotland) Rules 1986, as amended by The Insolvency (Scotland) Amendment Rules 1987, that the First Meeting of Creditors of the above Company will be held within the offices of PricewaterhouseCoopers LLP, Erskine House, 68-73 Queen Street, Edinburgh EH2 4NH on 15 March 2005 at 11.00 am, for the purpose of choosing a Liquidator and determining whether to establish a Liquidation Committee.

A resolution at the Meeting is passed if a majority of those voting have voted in favour of it.

A Creditor will be entitled to vote at the Meeting only if a claim has been lodged with me at the Meeting or before the Meeting at my office and it has been accepted for voting purposes in whole or in part. For the purpose of formulating claims, Creditors should note that the date of commencement of the Liquidation is 12 January 2005. Proxies may also be lodged with me at the Meeting or before the Meeting at my office.

JB Cartwright, Interim Liquidator

PricewaterhouseCoopers LLP, Erskine House, 68-73 Queen Street, Edinburgh EH2 4NH.

14 February 2005.