Unification of Royal Dutch and Shell Transport

Unification of Royal Dutch and Shell Transport

Information for UK resident holders of Royal Dutch Petroleum Company

Released: 18 Oct 2005

Information for UK resident holders of Royal Dutch Petroleum Company (Royal Dutch) shares who tendered shares in the original Royal Dutch Offer

HM Revenue & Customs have advised that when making a capital tax calculation following the acceptance of the Royal Dutch Shell offer for Royal Dutch, the consideration for the disposal by Royal Dutch shareholders who validly tendered their Royal Dutch shares during the Royal Dutch offer Acceptance period (as defined in the Royal Dutch Offer Document) may be taken as £35.325 per share disposed of on 20 July 2005. Similarly, the value of the Royal Dutch Shell plc 'A' shares acquired by such Royal Dutch shareholders on 20 July 2005 may be taken as £17.6625 per share acquired.