CONVERSION TO A LIMITED LIABILITY PARTNERSHIP

NOTICE UNDER SECTION 36 (2) PARTNERSHIP ACT 1890

The Partners of Shepherd Gilmour Partnership give notice in accordance with the above Act that with effect from 1 December 2003 they transferred the business of the Partnership to Shepherd Gilmour LLP, a G.B. Limited Liability Partnership incorporated under the Limited Liability Partnership Act 2000, with Registration No OC305859. Shepherd Gilmour LLP will now conduct all new and existing business of the former Partnership. P J Lawrence, A W Martin, G C Burton, J M Hollings, G Owen, D K Astbury, A S Cartwright, I D Bruton and D N Pepper.