Suntera Fund Services

SMP HIGH INCOME FUND PLC & SMP STERLING ROLL-UP FUND PLC

The SMP High Income Fund Plc and the SMP Sterling Roll-Up Fund Plc are recognised for distribution in the United Kingdom by the Financial Conduct Authority under Section 264 of the Financial Services and Markets Act, 2000 of the United Kingdom. Most or all of the protection provided by the United Kingdom regulatory structure will not apply. The rights of Shareholders may not be protected by the Financial Services Compensation Scheme established in the United Kingdom. In connection with the Company’s recognition under section 264 of the FSMA, the Company maintains the facilities required of a recognised scheme by the rules contained in the Financial Conduct Authority’s Collective Investment Schemes Sourcebook at the offices of GemCap UK Limited, 33 Turner Street, Manchester M4 1DW. Such facilities enable, among other things (during normal business hours):

(a) a Shareholder to redeem his Shares and to obtain the payment of the price on redemption;
(b) information to be obtained orally and in writing about the Company’s most recently published Share prices;
(c) any person who has a complaint to make about the operation of the Company to submit his complaint in writing for transmission to the Company; and
(d) the inspection (free of charge) and the obtaining (free of charge in the case of (iii) and (iv) below, and otherwise at no more than reasonable charge) copies in English of:
(i) the instrument constituting the Company;
(ii) any instrument amending the instrument constituting the Company;
(iii) the latest prospectus;
(iv) the latest Key Investor Information Document;
(v) the latest annual and half-yearly reports.