Income tax: United Utilities Public Limited Company (PLC) Performance Share Plan

This Ruling is withdrawn on and ceases to have effect after 15 July 2005. The Ruling continues to apply in respect of the tax law ruled upon to all persons within the specified class who enter into a specified arrangement during the term of the Ruling. Thus the Ruling continues to apply to those persons, even following its withdrawal, for arrangements entered into prior to the withdrawal of the Ruling. This is subject to there being no change in the arrangement or in the persons' involvement in the arrangement.