JOHN TAMS PLC RETIREMENT BENEFIT PLAN

PURSUANT TO SECTION 27 OF THE TRUSTEE ACT 1925

The John Tams plc Retirement Benefit Plan (‘‘The Scheme’’) was established with effect from 1 April 1997. Alexander Forbes Trustee Services Ltd was appointed Trustee of the Pension Scheme on 18 June 2001 and have since proceeded with the winding-up of the Scheme. The Trustee has corresponded by post with all known Members of the Scheme. Accordingly, it is of vital importance that any person having a claim against or an interest in the Scheme, including any person who may have been employed by the Company or an associated employer on a part time basis and who considers that his or her exclusion from the Scheme may have constituted indirect discrimination, who has not received correspondence from us should make themselves known to the Trustee of the Scheme. Any such claimant must on or before 5 September 2002, 2 months from date of inclusion in, London Gazette ) send his or her full address and full particulars of any claim in writing to Mrs V Spencer of Alexander Forbes Trustee Services Ltd, 6th Floor, Market Square House, St James’s Street, Nottingham NG1 6FG, after which time the winding-up of the Scheme and distribution of the Scheme assets will proceed having regard only to the claims and interests of which it has had notice. Notification is not required from persons who are currently in receipt of a pension from the Scheme, or who have received correspondence relating to this Scheme from Mrs V Spencer of Alexander Forbes Trustee Services Ltd. V Spencer, Alexander Forbes Trustee Services Ltd