Within the past five years, the Company or any director or officer of the Company (in his capacity as such) has not paid or become liable to pay, and there are no circumstances by reason of which it or they may become liable to pay to any Tax Authority, any penalty, fine, surcharge or interest in respect of Tax (including in respect of any failure to make any return, give any notice or supply any information to any relevant Tax Authority, or any failure to keep or preserve any records or to pay Tax on the due date for payment), or had been criminally convicted of any offence related to Tax. The Company has not within the past five years been required to provide any security in respect of any amount of Tax and no asset of the Company is subject to any charge or power of sale in favour of any Tax Authority.