The apportionment values shown above are values on the date the B Shares in question were issued. For the ordinary shares the value is derived from the price quoted or at which bargains were done on the London Stock Exchange, in the manner prescribed for the UK capital gains tax purposes. As the B Shares are not quoted on the London Stock Exchange the value shown is their redemption value of 0.1 pence per B Share.
The figures provided above are only intended to provide guidance to shareholders and are not intended to be, and should not be construed to be, legal or taxation advice to any particular shareholder. If you are in any doubt as to your taxation position, you are recommended to seek your own taxation advice from an independent professional adviser.