First Data Tax Strategy for all UK   affiliates as listed below:

FDR Limited - (FDRL)

FDR UK Limited - (FDRUK)

First Data Europe Limited - (FDEL)

BOFA Merrill Lynch Merchant Services (Europe) Limited - (BAMS)

First Data Merchant Services Corporation (UK Branch) – (FDMSC)

First Merchant Processing (Ireland) Limited - (AIBMS)

First Data’s tax strategy is aligned with the overall business strategy and to the Group’s approach to corporate governance and risk management wherever we operate.

It is important that all areas of our business pay the correct amount of tax at the right time, under relevant laws and regulations. In order to do this, we operate an effective tax control framework to identify key tax risks and to manage those risks through appropriately designed and operated controls.

First Data have clearly defined lines of responsibility for tax affairs, with decisions being taken in line with the Group’s tax authority thresholds, ensuring that they are taken at the appropriate level. First Data’s tax planning aims to support the commercial needs of the business by ensuring company affairs are carried out in the most tax efficient manner whilst remaining compliant with all relevant laws and regulations.

As an organisation we aim to be honest, fair and truthful in all of our dealings. These principles of integrity are reflected in our processes and on-going relationship with the UK tax authority. Where possible we seek to be proactive with tax authorities to ensure the efficient resolution of any issues as and when they may arise.