S.L. 123.88 Art. 9Further conditions. Name and Income Tax Name and Income Tax Description Country Annual lease Date and Tax PURSUANT hereby given parties. Details instrument. Finance

(1) These rules shall only apply where no other benefits are being claimed on the same asset under any other legislation granting fiscal incentive schemes.

(2) The provisions of these rules shall not have effect where any transaction purporting to be a finance lease is an artificial or fictitious scheme to reduce, whether directly or indirectly, the amount of tax payable on the transaction.

(3) If a finance lease does not qualify as such under these rules for any reason whatsoever, the Commissioner may, at his absolute discretion, determine the manner of its treatment for tax purposes. SCHEDULE

(Rule 4)

Notification to the Commissioner for Revenue of a Finance Lease Contract

Address of lessor: ................................................................................. Reg. Number: .................................................................................... Address of lessee: .................................................................................

Reg. Number: .................................................................................... of asset leased: ................................................................................... where asset will be used: .........................................................................

payments: ........................................................................................ period of lease: ....................................................................................... residence of lessee: ........................................................................................

to the provisions of rule 4 of the Finance Leases Rules, notice is that a finance lease has been contracted between the above named of the lease appear in the attached authenticated copy of the relevant

.................................................... ................................. Leasing Company / Lessee Date