Entry in UK REIT Regime

F&C UK REAL ESTATE INVESTMENTS LIMITED To: RNSFrom: F&C UK Real Estate Investments LimitedDate: 2 January 2015 ENTRY TO UK REIT REGIME Further to the announcement on 19 December 2014, F&C UK Real EstateInvestments Limited (the "Company") announces that notice was served to HMRevenue & Customs in December 2014 of the Company's entry into the UK REITregime with effect from 1 January 2015. The Company also announces that following the Company's entry into the UK REITregime Mr Christopher Sherwell and Mr Graham Harrison have retired from theBoard with effect from 31 December 2014. All enquiries to: The Company SecretaryNorthern Trust International Fund Administration Services (Guernsey) LimitedTrafalgar CourtLes BanquesSt. Peter PortGuernsey GY1 3QL Tel: 01481 745324Fax: 01481 745051