Treasury Chambers Parliament Street London SW1 P 3AG Taiax 262405 Telephone Direct Una 01-233 Switchboard 01 -M3 3000 K Etherington Zsq Your reference Group Taxation Department AP 60 & XS 12 BAT Industries Om reference Windsor House AP116/091/1 50 Victoria Street LONDON SWIH ONL November 1984 Sir I an, di--ected by the Lords Commissioners of Her Majesty's Treasury to refer to your letter of 26 October 1984 relative to Imasco Ltd and applying for the consent of the Treasury under Section 482 of the income and Corporation Taxes Act 1970. In reply, I am to inform you that My Lords hereby consent specially, for the purpose of Section 482 of the Income and Corporation Taxes Act, 1970, to the transaction proposed in your letter. This consent is valid until 30 November 1985; it will lapse if the transaction is not effected on or before that date. I am Sir Your obedient Servant CD C=> -4 --I -r-:b BAT Industries document for Province of British Columbia 12 April 1999