[To be printed on the headed paper of the arranger[S]] [insert date] To: [insert full name and address of [parent]] Dear [insert full name of parent] We refer to the facilities agreement dated [insert date of facility agreement] between [insert full name of the parent] as the Parent, the subsidiaries of the Parent listed in [insert Schedule containing borrowers‘ details] as Original Borrowers, the subsidiaries of the Parent listed in [insert Schedule containing guarantors‘ details] as Original Guarantors, the financial institutions listed in [insert Schedule containing lenders’ details] as Original Lenders, [insert full name of arranger[s]] as the Arranger, [insert

On 2 April 2019, the HKSAR government and the Supreme People’s Court of the People’s Republic of China (PRC) signed the Arrangement Concerning Mutual Assistance in Court-ordered Interim Measures in Aid of Arbitral Proceedings (Arrangement). The Arrangement came into effect on 1 October 2019 and makes Hong Kong the first jurisdiction which has a formalised legal mechanism with Mainland China through which they can apply to Mainland courts for interim measures in support of Hong Kong-seated institutional arbitrations. Parties to Mainland-China institutional arbitrations can similarly apply to Hong Kong courts for interim measures in support of such arbitrations, regardless of arbitral seats. Note: Hong Kong judgments below are not reported by LexisNexis®. Background Hong Kong and Mainland China already have reciprocal arrangements for the enforcement of arbitral awards and court judgments. While section 45 of the Hong Kong Arbitration Ordinance (Cap 609) (AO) provides a jurisdictional basis for HKSAR courts to grant

ARCHIVED: This Practice Note has been archived and is not maintained. On 2 April 2019, the Hong Kong Special Administrative Region (HKSAR) government and the Supreme People’s Court of the People’s Republic of China (PRC) signed the Arrangement Concerning Mutual Assistance in Court-ordered Interim Measures in Aid of Arbitral Proceedings (Arrangement). The Arrangement makes Hong Kong the first offshore jurisdiction in which parties have a formalised legal mechanism with Mainland China through which they can apply to Mainland courts for interim measures in support of Hong Kong-seated institutional arbitrations. Parties to Mainland-seated institutional arbitrations can similarly apply to Hong Kong courts for interim measures in support of such arbitrations. The Arrangement is in force from 1 October 2019. Background to the Arrangement Hong Kong and Mainland China already have reciprocal agreements for the enforcement of arbitral awards and court judgments. While section 45 of the Hong Kong Arbitration Ordinance (Cap 609) (the AO) provides a jurisdictional basis for HKSAR courts to grant interim measures

Tax analysis: The First-tier Tax Tribunal (FTT) granted HMRC’s application for an order that arrangements were notifiable under the disclosure of tax avoidance schemes (DOTAS) rules and that the company was the promoter of them.

A bank or other financial institution responsible for originating and syndicating a transaction. The arranger always has a senior role.

This is the regulated activity of making arrangements for another person to buy or sell a security or contractually based investment (article 25 of the Regulated Activities Order).

Background to the regulation of home finance transactions The regulation of home finance transactions came about at different points in time. On 31 October 2004 (a date known as M Day), lenders and intermediaries of regulated mortgage contracts (RMCs) became regulated. The Regulation of Financial Services (Land Transactions) Act 2005 enabled the Financial Conduct Authority (FCA) and its predecessor, the Financial Services authority, to regulate activities similar to those that were already regulated in relation to RMCs but which instead involve the provider acquiring land rather than simply providing finance for its purchase by the homeowner. An amendment order in 2006 (SI 2006/2383, which came into effect on 6 April 2007) brought within the remit of regulation home reversion plans (HRPs) as well as home purchase plans (HPPs). HRPs are schemes where a provider buys an interest in a homeowner's property and allows the homeowner to continue to reside in the property. HPPs include certain types of Islamic financing arrangements, such as Ijara or diminishing Musharaka. A further amendment order in 2009 (SI 2009/1342, which

Scope of this Practice Note This Practice Note provides information on the regulated activity of arranging deals in investments as well as the regulated activities of operating a multilateral trading facilities (MTFs), operating organised trading facilities (OTFs) and operating electronic systems for public offers of relevant securities under articles 25, 25D, 25DA and 25DB of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001, SI 2001/544 (RAO), including information on applicable exclusions The activities of arranging regulated mortgage contracts (RMCs), home reversion plans (HRPs), home purchase plans (HPPs), and arranging regulated sale and rent back agreements can be found in SI 2001/544, arts 25A–25C and 25E. For further information, see Practice Note: Arranging deals in home finance transactions. Arranging (bringing about) deals in investments Arranging (bringing about) deals in investments falls under the RAO, SI 2001/544, art 25(1) and consists of making arrangements for another person (whether as principal or agent) to: • buy • sell • subscribe to, or • underwrite an

Sums reserved in a lease which a tenant fails to pay on the due date. A right to forfeit may be reserved in a lease once sums have been outstanding for a specified period of time.

Arrest is the act of lawfully depriving a person of their liberty so they are no longer free to leave, typically as a step in the criminal process. Across England and Wales, Scotland, Northern Ireland and Ireland, an arrest usually involves informing the person that they are under arrest and the grounds for it, and taking them into custody for questioning, charge or court appearance. In England and Wales and Northern Ireland, the core powers and safeguards are set out in the Police and Criminal Evidence Act 1984 (PACE) and corresponding Northern Irish legislation, alongside specific statutory powers (for example, terrorism, immigration). In Scotland, arrest is governed by the Criminal Justice (Scotland) Act 2016, which codifies when and how police may arrest without warrant. In Ireland, arrest powers derive from common law and multiple statutes, including the Criminal Justice Act 1984. Key legal issues include reasonable suspicion, necessity (where applicable), use of reasonable force, and compliance with rights to information, access to legal advice and prompt court review. An unlawful arrest may found civil claims (false imprisonment, assault), exclusion of evidence, or challenges to prosecution.

Crime analysis: Should anonymity be granted to suspects who are arrested but not yet charged? Lee Gledhill, a barrister at Alexander Chambers, analyses the pros and cons and points out that the balance between publicising arrests and the privacy of suspects has not been consistent in recent times.

This Practice Note considers the power to arrest an individual without a warrant for the purpose of extraditing them to specified category 2 countries. It considers the basis for this power of arrest as well as the procedure by which a valid request is issued, certified and served. It also sets out the procedure for bringing a person before the court under such a certified request. Provisional arrest under the Extradition Act 2003 Section 74B of the Extradition Act 2003 (EA 2003) provides constables, customs officers and service policemen with a power of provisional arrest without a warrant, for the purpose of extraditing people for serious offences to specified countries on the basis that a certificate has been issued in respect of the person. A constable or customs officer may exercise this power in any part of the UK. A service policeman may exercise the power anywhere, but only in relation to a person who is subject to service law or is a civilian subject to service discipline. The