HENDERSON AMERICAN CAPITAL AND INCOME TRUST PLC

On 26th February 1999 the above Company was placed into Members’ Voluntary Liquidation and James Robert Drummond Smith and Nicholas James Dargan, of Deloitte & Touche, Stonecutter Court, Stonecutter Street, London EC4A 4TR, were appointed Joint Liquidators by the Members. Notice is hereby given, pursuant to Rule 4.182A of the Insolvency Rules 1986, that the Joint Liquidators of the Company intend making a final distribution to Creditors. Creditors of the Company are required to prove their debts, before 16th April 1999, by sending to J. R. D. Smith, Joint Liquidator, at the address given above, written statements of the amount they claim to be due to them from the Company. They must also, if so requested, provide such further details or produce such documentary or other evidence as may appear to the Joint Liquidators to be necessary. A Creditor who has not proved his debt before 16th April 1999 is not entitled to disturb, by reason that he has not participated in it, the intended distribution. The Joint Liquidators may make the distribution without regard to the claim of any person in respect of a debt not already proved. J. R. S. Smith, Joint Liquidator 12th March 1999.