Barclays Defined Returns Plan - 3 & 5 Year Options

• Option of three-year or five-year investment terms (or both)

• Full capital repayment at the end of the chosen term. Plus

• Five-year Option – A fixed 40% investment return*

• Three-year Option – A fixed 18.75% investment return*

• Returns taxed as capital gains, allowing your clients to utilise
future CGT allowances and to potentially receive the return
tax free

• Eligible for pension portfolio investment within a SIPP or SSAS

• Suitable for Corporate and Trustee investment

* If the FTSE® 100 Index at the maturity date is the same or higher than the starting level (Initial Index Level)

Annual Kick-out Option (Five-year term)

• A return equal to 12.75% for each year the Plan is in force

• Automatic maturity each year if the Index is the same or higher than the starting level

• Full capital repayment on an automatic maturity. If there is no automatic maturity, capital will still be repaid in full unless the Index falls by more than 50% and fails to recover

• Tax-efficient ISA investment options for 2007/2008 including ISA and/or PEP transfers

• Potential Capital Gains Tax exemption for further tax-free returns on capital invested outside of an ISA

• Eligible for pension portfolio investment within a SIPP or SSAS

• Suitable for Corporate and Trustee investment