Income tax: scrip for scrip roll-over: exchange of ordinary shares in Royal Dutch Petroleum Company for ordinary shares in Royal Dutch Shell plc

This Ruling is withdrawn immediately after 30 June 2006. However, the Ruling continues to apply after its withdrawal in respect of the relevant provisions ruled upon, to all entities within the specified class who entered into the specified scheme during the term of the Ruling, subject to there being no change in the scheme or in the entities involved in the scheme.