Base cost for capital gains tax purposes


Following the separation of Home Retail Group and Experian, the previous base cost of any GUS plc shares held at 4.30pm on 6 October 2006 is apportioned for UK Capital Gains Tax (CGT) purposes in the following ratio: 41.765% to Home Retail Group plc shares and 58.235% to Experian Group Ltd shares (based on the closing prices of 409.875p and 571.5p of their respective shares on the first day of trading after admission to the Official List of the LSE on 11 October 2006). For GUS shares acquired prior to the demerger of Burberry on 13 December 2005 which are affected by both the Burberry demerger and the subsequent separation of Home Retail Group and Experian, the original CGT base cost is apportioned 50.604% to Experian Group Ltd shares, 36.293% to Home Retail Group plc shares and 13.103% to Burberry Group plc shares.