EFTA Document EFTA01365293

relating to such Notes. Prospective purchasers should consult their tax advisers as to the consequences under the tax laws of the countiy of which they are resident for tax purposes and the tax laws of the Cayman Islands of acquiring. holding and disposing of Notes and receiving payments of interest, principal and/or other amounts and distributions under the Notes. This summary• is based upon law and practice as in effect on the date of this Offering Circular and is subject to am• change in