SCHEDULES

Valid from 06/04/2006

SCHEDULE 30 U.K. Registered pension schemes: employer loans

Amount of unauthorised payment U.K.

Total unauthorised payments not to exceed amount of loan U.K.

11 U.K. If the aggregate amount of the unauthorised payments in relation to a loan under paragraphs 5 to 10 exceeds the amount of the loan when it was made, the excess is to be treated as not being an unauthorised payment.