H & R Block the Income Tax People Limited (in liquidation) Notice of Appointment of Liquidator and Notice to Creditors to Claim Notice is hereby given, pursuant to section 255 (2) of the Companies Act 1993, that, by way of entry in the minute book of the above-named company in accordance with section 122 of the Companies Act 1993, Douglas Kim Fisher was appointed liquidator of the above-named company on the 20th day of July 1998. The liquidation commenced on the 20th day of July 1998. The liquidators do hereby fix the 14th day of August 1998, as the day on or before which the creditors of the company are to make their claim, and to establish any priority their claims may have under section 312 of the Companies Act 1993, or to be excluded from the benefit of any distribution made before their claims are made or, as the case may be, from objecting to any distribution. The liquidation is part of a restructuring process and in no way affects the operation of related companies. D. K. FISHER, Liquidator. Address of Liquidator: Care of Deloitte Touche Tohmatsu, Chartered Accountants, P.O. Box 33, Auckland. Telephone: (09) 309 4944. Facsimile: (09) 309 4947.