Consent to inclusion of advice, opinions and reports

If any document or announcement published in connection with an offer includes:

1. the substance of the advice given to the board of the offeree company or to an offeror by the independent financial adviser appointed under Rule 3.1 or Rule 3.2;

2. reports on a profit forecast or a quantified financial benefits statement given by reporting accountants and any financial adviser in accordance with Rule 28; or

3. a valuation report given by a valuer in accordance with Rule 29,

the document or announcement must include a statement that each of the financial adviser(s), the reporting accountants and/or the valuer (as appropriate) has given and not withdrawn its consent to the inclusion of its advice or report (as the case may be) in the relevant document in the form and context in which it is included.