Income tax: Aventis SA 'Aventis Shares' and 'Aventis Performance' Group Savings Plans for employees - Sanofi-Synthelabo Tender Offer for Aventis SA shares

This Class Ruling is withdrawn and ceases to have effect on and after 1 July 2005. The Ruling continues to apply, in respect of the tax law(s) ruled upon, even following its withdrawal, for arrangements entered into prior to the withdrawal of the Ruling. This is subject to there being no material change in the arrangement or in the class of persons involved in the arrangement.