The Income Tax (Declaration of Exemption) (Government of Jamaica - US$105,000,000.00 - Promissory Note Issues: 10.5% Notes due March 3, 2002 and 11.75% Notes due September 3, 2003) Order, 2000

march 3, 2000 the government of jamaica, acting through the ministry of finance and planning (?the government?) issued promissory notes (?the notes?) maturing on march 3, 2002 and september 3, 2003, respectively and for the ageregate principal sum us$105,