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List of Authorised Qualifying Intermediaries and Authorised Withholding Agents together with Associated Nominee Companies for the purposes of Irish Dividend Withholding Tax

list of Authorised Qualifying Intermediaries and Authorised Withholding Agents
Name of Company	Qualifying Intermediary or Authorised Withholding Agent	Name of Associated Nominee Companies
AIB Investment Managers Ltd.	Qualifying Intermediary	None
Anglo Irish Bank plc	Qualifying Intermediary	Anglo Irish Asset Management Ltd Anglo Irish Assurance Company Ltd
Bank of Ireland Securities Services Limited	Qualifying Intermediary	IBI Nominees Ltd Bank of Ireland Nominees Limited
Bank of Ireland Trustee Company Limited	Qualifying Intermediary	None
Bloxham Stockbrokers	Qualifying Intermediary	Mole Nominees Limited Tusker Holdings Limited Bloxham Nominees Limited
BNP Paribas Securities Services London	Qualifying Intermediary	Securities Services Nominees Limited Harewood Nominees Limited Victoire Nominees Limited Antin Nominees Limited Aurora Nominees Limited Lynchwood Nominees Limited Luna Nominees Limited
BNP Paribas Securities Services with the following branches also covered: BNP Paribas Securities Services Milano Branch BNP Paribas Securities Services Frankfurt Branch BNP Paribas Securities Services London Branch - Global Custody Operations	Qualifying Intermediary	None
Boston Safe Deposit & Trust Company	Qualifying Intermediary	None
Brown Brothers Harriman & Company	Qualifying Intermediary	Brown Brothers Harriman Trustee Services (Ireland) Ltd. BBHISL Nominees Limited
Brewin Dolphin Limited	Qualifying Intermediary	Brewin Nominees Limited Four Yards Nominees Limited BDS Nominees Limited Brewin Nominees(Channel Islands) Limited Abda Nominees Limited Giltspur Nominees Limited Smittco Nominees Limited
C. Hoare & Co.	Qualifying Intermediary	Hoares Bank Nominees Messrs Hoare Trustees
Campbell O'Connor & Co.	Qualifying Intermediary	Camocon SPIA Ltd. Ashdale Investment Trust Services Ltd.
Capita IRG Trustees Limited	Qualifying Intermediary	Capita IRG Trustees (Nominees) Limited
Citibank, N.A., London Branch	Qualifying Intermediary	Citibank Nominees (Ireland) Limited Scottish Provident (Irish Holdings) Ltd. N.C.B. Trust Limited National City Nominees Limited CUIM Nominee Limited Citifriends Nominee Limited Citibank London Nominees Limited Vidacos Nominees Limited
Computershare Investor Services (Ireland) Limited	Qualifying Intermediary	Computershare Services Nominees (Ireland) Limited Computershare Company Nominees Limited
Davy Stockbrokers	Qualifying Intermediary	Davy Nominees Ltd. Davycrest Nominees Ltd.
Deutsche Bank AG London Branch	Qualifying Intermediary	Morgan Nominees Limited Channel Nominees Limited Pembol Nominees Limited BT CTAG Nominees Limited BT Globenet Nominees Limited
Deutsche Bank Trust Company Americas (formerly Bankers Trust Company)	Qualifying Intermediary	None
Direct Sharedeal Limited	Qualifying Intermediary	Direct Sharedeal Nominees Limited
Dolmen Stockbrokers	Qualifying Intermediary	Scoti Co. Ltd. College Green Nominees Ltd.
Euroclear Bank SA/NV	Qualifying Intermediary	Euroclear Nominees Limited
Fexco Stockbroking Limited	Qualifying Intermediary
Fortis Bank (Netherland) N.V.	Qualifying Intermediary	Fortis Bank Global Clearing N.V. Fortis Global Custody Services N.V.
Goodbody Stockbrokers	Qualifying Intermediary	Skerries Nominees Ltd. Goodbody Stockbrokers Nominees Ltd.
HSBC Bank PLC	Qualifying Intermediary	See attached schedule to Letter of Authorisation issued by the Revenue Commissioners to HSBC Bank plc on 09/01/02
Investors Bank & Trust Co.	Qualifying Intermediary	None
JP Morgan Chase Bank National Association	Qualifying Intermediary	Chase Nominees Limited Littledown Nominees Limited Guaranty Nominees Limited Hanover Nominees Limited
KAS Bank N.V.	Qualifying Intermediary	KAS Nominees Ltd.
Mellon Bank NA Ldn Branch	Qualifying Intermediary	Mellon Nominees (UK) Ltd. Mellon Grafton Nominees Limited
Merrion Stockbrokers Ltd.	Qualifying Intermediary	Merrion Stockbrokers Nominee Ltd.
NCB Stockbrokers Ltd.	Qualifying Intermediary	Aurum Nominees Russell Nominees Quince Nominees NCB Broking Nominees Harlequin Nominee
Northern Trust Company	Qualifying Intermediary	Nortrust Nominees Ltd.
Northern Trust Global Services Ltd.	Qualifying Intermediary	None
Pershing Limited	Qualifying Intermediary	Pershing Keen Nominees Ltd. Pershing International Nominees Ltd.
Pilling & Co. Stockbrokers	Qualifying Intermediary	St. Anns Square Nominees Ltd.
Quilter & Co. Ltd.	Qualifying Intermediary	Quilter Nominees Ltd. Quilpep Nominees Ltd. Coastal Nominees Ltd. Pembroke Quilter (Ireland) Nominees Limited
RBC Dexia Investor Services Trust	Qualifying Intermediary	Roy Nominees Limited
Redmayne Bentley	Qualifying Intermediary	Redmayne (Nominees) Limited Redmayne Nominees PEP Limited
Rensburg Sheppards Investment Management Limited	Qualifying Intermediary	Rensburg Client Nominees Limited Ferlim Nominees Limited
Staal Bank N.V.	Qualifying Intermediary	Staal Bewaarbedrijf B.V.
State Street Bank & Trust Company	Qualifying Intermediary	State Street Nominees Ltd.
Sumitomo Trust and Banking Co. (U.S.A.)	Qualifying Intermediary	None
The Bank of New York Mellon	Qualifying Intermediary	See attached schedule to Letter of Authorisation issued to the Bank of New York on 28 January 2009
The Governor and Company of the Bank of Ireland	Authorised Withholding Agent	IBI Nominees Ltd. Bank of Ireland Nominees Ltd.

Schedule to letter of authorisation issued by the Revenue Commissioners to the Bank of New York Mellon on 28 January 2009.

The authorisation covers the following entities:

BNY (Nominees) Limited
The Bank of New York Mellon (International) Limited
The Bank of New York (Luxembourg) S.A.
Bank of New York (Nominees) Ltd.
BNY CTOC Nominees Ltd. (formerly Retail Nominees Ltd.)
The Bank of New York International Nominees
Class Nominees Ltd.
Collateral Nominees Ltd.
Direct Nominees Ltd.
Europe Nominees Ltd.
Falcon (External Clients) Nominees Ltd.
Falcon Nominees Ltd.
Imperial Pensions Nominees Ltd.
INS Nominees Ltd.
KWS Nominees Ltd.
Names Nominees Ltd.
Nutraco Nominees Ltd.
RBSTB Nominees Ltd.
Rowan Nominees Ltd.
SCOT Nominees Ltd.
Waterhouse Nominees Ltd.
Willstock Nominees Ltd.
BNY Custodial Nominees (Ireland) Limited
BNY Clearing Nominees Limited
BNY GIL Client Account (Nominees) Limited
BNY Mellon Nominees Limited
BNY (OCS) Nominees Limited

Schedule to letter of authorisation issued by the Revenue Commissioners to HSBC Bank plc on 9 January, 2002.

The following nominee companies are covered by the letter dated 9 January, 2002, issued by the Revenue Commissioners, authorising HSBC Bank plc to act as a Qualifying Intermediary for the purposes of Chapter 8A of Part 6 of the Taxes Consolidation Act, 1997, as amended.

HSBC Issuer Services Depositary Nominee (UK) Ltd.
HSBC Issuer Services Common Depositary Nominee (UK) Ltd.
HSBC Client Holdings Nominee (UK) Limited
HSBC Equity Nominee No. 2 (UK) Ltd.
HSBC Equity Nominee No. 33 (UK) Ltd.
HSBC Equity Nominee No. 34 (UK) Ltd.
HSBC Equity Nominee No. 35 (UK) Ltd.
HSBC Equity Nominee No. 65 (UK) Ltd.
HSBC European Clients Depositary Receipts Nominee (UK) Ltd.
HSBC Global Custody Nominee (UK) Ltd.
HSBC Marking Name Nominee (UK) Ltd.
HSBC Overseas Nominee (UK) Ltd.
HSBC SOC Lloyds Clients Nominee (UK) Ltd.
HSBC SPMS Nominee (UK) Ltd.
MAGIM Client HSBC GIS Nominee (UK) Ltd.
Midland Bank (Finch Lane) Nominees Ltd.
Prudential Client HSBC GIS Nominee (UK) Ltd.
AMP Client HSBC Custody Nominee (UK) Ltd.
James Capel (Nominees) Limited

Schedule to letter of authorisation issued by the Revenue Commissioners to Brown Brothers Harriman & Company on 12 September, 2002.

The following entities are now covered by the letter dated 12th September 2002 issued by the Revenue Commissioners, authorising affiliated entities of Brown Brothers Harriman & Company to operate as Qualifying Intermediaries for the purposes of Chapter 8A of part 6 of the Taxes Consolidation Act, 1997, as amended.

Brown Brothers Harriman & Co., Boston
Brown Brothers Harriman & Co., New York
Brown Brothers Harriman (Luxembourg) S. C. A.

Position at 22nd January 2010

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