You will receive a statement showing the number of shares bought for you, the price at which the shares were bought, the costs of the purchase and the cash balance, if any, to be carried forward and added to the next dividend.

If the amount of your dividend and any cash balance brought forward is not enough, after taking costs into account, to buy at least one share, you will receive a statement showing the cash balance carried forward to the next dividend.

For tax purposes you are treated as if you had received the whole of your dividend in cash and bought the shares yourself. A tax voucher covering the whole amount of the dividend invested in the DRIP will be attached to the statement.