<SEC-DOCUMENT>0001654954-23-005982.txt : 20230509
<SEC-HEADER>0001654954-23-005982.hdr.sgml : 20230509
<ACCEPTANCE-DATETIME>20230509125008
ACCESSION NUMBER:		0001654954-23-005982
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20230509
FILED AS OF DATE:		20230509
DATE AS OF CHANGE:		20230509

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CRH PUBLIC LTD CO
		CENTRAL INDEX KEY:			0000849395
		STANDARD INDUSTRIAL CLASSIFICATION:	CEMENT, HYDRAULIC [3241]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L2
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32846
		FILM NUMBER:		23901084

	BUSINESS ADDRESS:	
		STREET 1:		BELGARD CASTLE CLONDALKIN
		CITY:			DUBLIN IRELAND
		STATE:			L2
		ZIP:			22

	MAIL ADDRESS:	
		STREET 1:		42 FITZWILLIAM SQUARE
		CITY:			DUBLIN 2
		STATE:			L2
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>a8367y.htm
<DESCRIPTION>CIRCULAR RE. SCHEME MEETING AND EGM
<TEXT>
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UNITED STATES</font></div>
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SECURITIES AND EXCHANGE COMMISSION</font></div>
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Washington, DC 20549</font></div>
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FORM 6-K</font></div>
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REPORT OF FOREIGN PRIVATE ISSUER</font></div>
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PURSUANT TO RULE 13A - 16 OR 15D - 16 OF</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
THE SECURITIES EXCHANGE ACT OF 1934</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">9 May
2023</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Commission
File No. 001-32846</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">____________________________</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 32px">
CRH public limited company</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
(Translation of registrant's name into English)</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">____________________________</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Belgard Castle, Clondalkin,</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Dublin 22, Ireland.</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
(Address of principal executive offices)</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">____________________________</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Indicate
by check mark whether the registrant files or will file annual
reports</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">under
cover of Form 20-F or Form 40-F:</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Form
20-F <font style="text-decoration: underline">X</font> Form
40-F___</font></div>
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<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Indicate
by check mark if the registrant is submitting the Form 6-K in paper
as permitted by</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Regulation
S-T Rule 101(b)(1):<font style="font-size: 70%; vertical-align: bottom">_________</font></font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Indicate
by check mark if the registrant is submitting the Form 6-K in paper
as permitted by</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Regulation
S-T Rule 101(b)(7):________</font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Enclosure:
Circular re. Scheme Meeting and EGM</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
THIS CIRCULAR AND THE ACCOMPANYING FORMS OF PROXY FOR THE
SHAREHOLDER MEETINGS ARE IMPORTANT AND REQUIRE YOUR IMMEDIATE
ATTENTION.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
If you are in any doubt about the contents of this Circular and
what action you should take, you are recommended to consult your
independent professional adviser, who is authorised or exempted
under the European Union (Markets in Financial Instruments)
Regulations 2017 (as amended) or the Investment Intermediaries Act
1995 (as amended), if you are resident in Ireland, or who is
authorised under the Financial Services and Markets Act, 2000 (as
amended), if you are resident in the United Kingdom, or from
another appropriately authorised independent financial adviser if
you are resident in a territory outside of Ireland or the United
Kingdom.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
If you sell or otherwise transfer or have sold or otherwise
transferred all of your Ordinary Shares in CRH, please forward this
Circular and the accompanying Forms of Proxy for the Shareholder
Meetings to the purchaser or transferee of such Ordinary Shares or
to the stockbroker or other agent through whom the sale or transfer
is/was effected for onward transmission to the purchaser or
transferee.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The distribution of this Circular into certain jurisdictions may be
restricted by law and therefore persons into whose possession this
Circular comes should inform themselves about and observe any such
restrictions in relation to this Circular. Any failure to comply
with these restrictions may constitute a violation of the
securities laws of any such jurisdiction. Accordingly, this
Circular may not be distributed or published in any jurisdiction
where to do so would breach any securities laws or regulations of
any such jurisdiction or give rise to an obligation to obtain any
consent, approval or permission, or to make any application, filing
or registration. Failure to comply with these restrictions may
constitute a violation of the securities laws or regulations of
such jurisdictions.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
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<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 16px">
CRH PLC</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
(the &#x201C;Company&#x201D; or &#x201C;CRH&#x201D;)</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold">
(</font><font style="font-style: italic">incorporated and
registered in Ireland under the Companies Act 2014 with registered
number 12965</font>)</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Recommended Transfer of CRH&#x2019;s Primary Listing of Ordinary
Shares to the</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
New York Stock Exchange</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Transfer of CRH&#x2019;s Listing Category of Ordinary Shares on the
London Stock Exchange from a Premium Listing to a Standard
Listing</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Migration of the Clearing and Settlement System applicable to the
Ordinary Shares from the Euroclear Bank System to DTC</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Amendment of CRH&#x2019;s Articles of Association</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Notice of Scheme Meeting and Extraordinary General
Meeting</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Your attention is drawn to the letter from the Chairman of CRH
which is set out on pages 8 to 19 of this Circular and which
contains the unanimous recommendation of the Board to Ordinary
Shareholders to vote in favour of the Resolutions to be proposed at
the Shareholder Meetings referred to below. You should read this
Circular in its entirety and consider whether or not to vote in
favour of the Resolutions in light of the information contained in
this Circular.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">
Notice of an Irish High Court convened Shareholder Meeting
(the</font> <font style="color: #000000">&#x201C;</font><font style="font-weight: bold; color: #000000">Scheme
Meeting</font><font style="color: #000000">&#x201D;</font><font style="font-weight: bold; color: #000000">) to be held at 10:00am (Irish
Time) on 8 June 2023 at the Royal Marine Hotel, Marine Road,
D&#xFA;n Laoghaire, Co. Dublin, A96 K063, Ireland is set out in
this Circular.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">
Notice convening an Extraordinary General Meeting (the</font>
<font style="color: #000000">&#x201C;</font><font style="font-weight: bold; color: #000000">EGM</font><font style="color: #000000">&#x201D;</font><font style="font-weight: bold; color: #000000">) to be held at 10:15am (Irish
Time) on 8 June 2023 or, if later, as soon as possible following
the conclusion or adjournment of the Scheme Meeting at the Royal
Marine Hotel, Marine Road, D&#xFA;n Laoghaire, Co. Dublin, A96
K063, Ireland is also set out in this Circular.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Forms of proxy for use at the Scheme Meeting and the EGM are
enclosed (the &#x201C;</font><font style="font-weight: bold; color: #000000">Forms of
Proxy</font><font style="color: #000000">&#x201D; and each a
&#x201C;</font><font style="font-weight: bold; color: #000000">Form
of Proxy</font><font style="color: #000000">&#x201D;). If you wish
to validly appoint a proxy for the Scheme Meeting and/or the EGM,
the appropriate Form of Proxy should be completed and signed in
accordance with the instructions printed thereon and returned to
the Registrar by post to Link Registrars Limited, PO Box 7117,
Dublin 2, Ireland in the enclosed reply paid envelope, or by hand
during normal business hours to Link Registrars Limited, Suite 149,
The Capel Building, Mary&#x2019;s Abbey, Dublin 7, D07 DP79, Ireland
as soon as possible but in any event so as to be received by the
Registrar by (i) no later than 10:00am on 6 June 2023 in the case
of the Scheme Meeting; and (ii) no later than 10:15am on 6 June
2023 in the case of the EGM.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Persons holding interests in Ordinary Shares through the EB System
or CREST (via a holding in CDIs), will also need to comply with any
additional voting deadlines imposed by the respective service
offerings. All persons affected are recommended to consult with
their stockbroker or other intermediary at the earliest
opportunity.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Alternatively, electronic proxy appointment is also available for
the Shareholder Meetings. This facility enables Ordinary
Shareholders to appoint a proxy by electronic means by logging on
to</font> <font style="text-decoration: underline; color: #000000">https://www.signalshares.com</font>
<font style="color: #000000">and entering CRH&#x2019;s name: CRH
plc. You will need to register for Signal Shares by clicking on
&#x201C;registration section&#x201D; (if you have not registered
previously) and following the instructions thereon. Additionally,
the Registrar has launched a shareholder app:</font> <font style="font-weight: bold; color: #000000">LinkVote+</font><font style="color: #000000">. It&#x2019;s free to download and use and gives
shareholders the ability to access their shareholding record at any
time and allows users to submit a proxy appointment quickly and
easily online rather than through the post. The app is available to
download on both the Apple App Store and Google Play, or by
scanning the relevant QR code below:</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Further instructions on how to appoint a proxy are set out in the
notes to the notices of the Scheme Meeting and the EGM and on the
appropriate Forms of Proxy.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Holders of American Depositary Shares may instruct the ADS
Depositary as to the way in which the Ordinary Shares represented
by their American Depositary Shares should be voted by completing
and returning the voting card provided by the ADS Depositary in
accordance with the accompanying instructions (including any
applicable deadlines).</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The date of this Circular is 9 May 2023.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
TABLE OF CONTENTS</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-family: Times New Roman; font-size: 13px">
<tr>
<td style="vertical-align: bottom; width: 88%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
EXPECTED TIMETABLE OF PRINCIPAL EVENTS</font></div>
</td>
<td style="vertical-align: bottom; width: 12%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">4</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 88%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
IMPORTANT NOTICES</font></div>
</td>
<td style="vertical-align: bottom; width: 12%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">5</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 88%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">
PART I</font> <font style="color: #000000">&#x2013; LETTER FROM THE
CHAIRMAN</font></font></div>
</td>
<td style="vertical-align: bottom; width: 12%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">8</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 88%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">
PART II &#x2013;</font> <font style="color: #000000">CHANGES TO THE
CORPORATE GOVERNANCE RULES, SECURITIES LAWS AND COMPANY LAW
APPLICABLE TO CRH FOLLOWING THE TRANSACTION</font></font></div>
</td>
<td style="vertical-align: bottom; width: 12%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">20</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 88%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">
PART III &#x2013;</font> <font style="color: #000000">SUMMARY OF THE
TAX CONSEQUENCES OF THE TRANSACTION</font></font></div>
</td>
<td style="vertical-align: bottom; width: 12%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">31</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 88%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">
PART IV &#x2013;</font> <font style="color: #000000">PROPOSED
AMENDMENTS TO THE ARTICLES OF ASSOCIATION</font></font></div>
</td>
<td style="vertical-align: bottom; width: 12%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">42</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 88%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">
PART V &#x2013;</font> <font style="color: #000000">SETTLEMENT AND
DEALINGS IN ORDINARY SHARES FOLLOWING THE SETTLEMENT SYSTEM
MIGRATION</font></font></div>
</td>
<td style="vertical-align: bottom; width: 12%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">45</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 88%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">
PART VI &#x2013;</font> <font style="color: #000000">SCHEME OF
ARRANGEMENT</font></font></div>
</td>
<td style="vertical-align: bottom; width: 12%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">53</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 88%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">
PART VII &#x2013;</font> <font style="color: #000000">DEFINITIONS</font></font></div>
</td>
<td style="vertical-align: bottom; width: 12%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">61</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 88%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">
PART VIII &#x2013;</font> <font style="color: #000000">FAQ REGARDING
THE TRANSACTION</font></font></div>
</td>
<td style="vertical-align: bottom; width: 12%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">69</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 88%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">
PART IX &#x2013;</font> <font style="color: #000000">NOTICE OF IRISH
HIGH COURT CONVENED SHAREHOLDER MEETING</font></font></div>
</td>
<td style="vertical-align: bottom; width: 12%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">76</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 88%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">
PART X &#x2013;</font> <font style="color: #000000">NOTICE OF
EXTRAORDINARY GENERAL MEETING</font></font></div>
</td>
<td style="vertical-align: bottom; width: 12%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">79</font></div>
</td>
</tr></table>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
EXPECTED TIMETABLE OF PRINCIPAL EVENTS</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Shareholders should take note of the dates and times set forth in
this table in connection with the Transaction.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-family: Times New Roman; font-size: 13px">
<tr>
<td style="vertical-align: bottom; width: 61%; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
EVENT</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px; width: 100%; border-bottom: solid 1px #000000">
<!--Rule Below Paragraph--></div>
</td>
<td style="vertical-align: bottom; width: 39%; border-bottom: 2px solid #000000">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
TIME AND/OR DATE</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px; width: 100%; border-bottom: solid 1px #000000">
<!--Rule Below Paragraph--></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Publication of this Circular</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">9
May 2023</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Posting of this Circular and the Forms of Proxy</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">9
May 2023</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Voting Record Time for the Scheme Meeting</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">7:00
pm on 4 June 2023</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Voting Record Time for the EGM</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">7:00
pm on 4 June 2023</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Latest Time and Date for receipt of Forms of Proxy from Ordinary
Shareholders for the Scheme Meeting</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">10:00am
on 6 June 2023</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Latest Time and Date for receipt of Forms of Proxy from Ordinary
Shareholders for the EGM</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">10:15am
on 6 June 2023</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Scheme Record Time</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">11:59
pm (Irish Time) on the last Business Day before the Effective
Date</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Scheme Meeting</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">10:00am
on 8 June 2023</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Extraordinary General Meeting</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">10:15am
on 8 June 2023 or, if later, as soon as possible following the
conclusion or adjournment of the Scheme Meeting</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Transfer Deadline</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">11:59
pm on 18 September 2023</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Expected Date when Ordinary Shares will cease trading on Euronext
Dublin</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">4:30pm
on 20 September 2023</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Termination of ADR Programme</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">25
September 2023</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Cancellation of existing CDIs</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">25
September 2023</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Issue of new DIs to CREST Participant accounts</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">25
September 2023</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Transfer of the Ordinary Shares held through CDIs and the Ordinary
Shares held through DTC ADSs from the EB Nominee to the DTC Nominee
and from the EB System to DTC</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">25
September 2023</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Transfer of Registered Scheme Shares from the EB Nominee to the
relevant shareholders and conversion to &#x2018;registered
form&#x2019;</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">25
September 2023</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Conversion of the certificated Ordinary Shares to &#x2018;registered
form&#x2019;</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">25
September 2023</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Effective Date</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">25
September 2023</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Commencement of Trading in Ordinary Shares on the NYSE</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">25
September 2023</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Commencement of standard listing of Ordinary Shares on the
LSE</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">25
September 2023</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 61%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
De-Listing of Ordinary Shares on Euronext Dublin</font></div>
</td>
<td style="vertical-align: bottom; width: 39%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">25
September 2023</font></div>
</td>
</tr></table>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Notes:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(1)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">These dates are given on the basis of the
Board&#x2019;s current expectations and are subject to change
depending,</font> <font style="font-style: italic; color: #000000">inter alia</font><font style="color: #000000">, on the date upon which the Irish High Court
sanctions the Scheme and the Effective Date approved by the order
of the Irish High Court. If any of the above times and/or dates
change, the revised times and/or dates will be notified to
Shareholders by announcement through a Regulatory Information
Service of the London Stock Exchange.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(2)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">All
references in this table to times are to Dublin, Ireland
times.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(3)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Forms
of Proxy for the Scheme Meeting must be lodged at least 48 hours
prior to the Scheme Meeting. Proxies for the Scheme Meeting not
submitted by this time will be invalid.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(4)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Forms
of Proxy for the Extraordinary General Meeting must be lodged at
least 48 hours prior to the Extraordinary General Meeting. Proxies
for the Extraordinary General Meeting not submitted by this time
will be invalid.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
IMPORTANT NOTICES</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
1.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
General</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The content of this Circular is not to be construed as legal,
business or tax advice. Recipients of this Circular should consult
their own legal adviser, financial adviser or tax adviser for
legal, financial or tax advice, as appropriate. Furthermore, CRH
and the Board accept no responsibility for the accuracy or
completeness of any information reported by the media or other
parties, or the fairness or appropriateness of any forecasts, views
or opinions expressed by the media or other parties regarding the
contents of this Circular or CRH and CRH and the Board make no
representation as to the appropriateness, accuracy, completeness or
reliability of any such information or publication.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The distribution of this Circular into certain jurisdictions may be
restricted by law and therefore persons into whose possession this
Circular comes should inform themselves about and observe any such
restrictions in relation to this Circular. Any failure to comply
with these restrictions may constitute a violation of the
securities laws of any such jurisdiction. Accordingly, this
Circular may not be distributed or published in any jurisdiction
where to do so would breach any securities laws or regulations of
any such jurisdiction or give rise to an obligation to obtain any
consent, approval or permission, or to make any application, filing
or registration. Failure to comply with these restrictions may
constitute a violation of the securities laws or regulations of
such jurisdictions.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
2.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
No offer of securities</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
This Circular does not constitute or form part of any offer or
invitation to purchase, acquire, subscribe for, sell, dispose of or
issue, or any solicitation of any offer to sell, dispose of,
purchase, acquire or subscribe for any securities, including
Shares, any security issued by CRH or any security comprising a
direct or indirect interest in any of the foregoing, in connection
with the Transaction. This Circular is not a prospectus or
prospectus-equivalent document. This Circular has not been prepared
in accordance with regulation (EU) 2017/1129 of the European
Parliament and of the Council of 14 June 2017 (the
&#x201C;</font><font style="font-weight: bold; color: #000000">Prospectus
Regulation</font><font style="color: #000000">&#x201D;) or any
measures made under the Prospectus Regulation or the laws of
Ireland, the United Kingdom, or of any EU member state or EEA
treaty adherent state that implement the Prospectus Regulation or
those measures and therefore may not contain all the information
required where a document is prepared pursuant to the Prospectus
Regulation or those laws. No offer of securities to the public is
made, or will be made, in connection with the Transaction that
requires the publication of a prospectus pursuant to the Prospectus
Regulation.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
3.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
No incorporation of websites</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The content of the Group website does not form part of this
Circular and one should not rely on such website or the contents
thereon in reading this Circular.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
4.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Forward-Looking Statements</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
This Circular contains statements about the Group that are or may
be forward-looking statements. All statements other than statements
of historical facts included in this Circular may be
forward-looking statements. Without limitation, any statements
preceded or followed by or that include the words
&#x201C;targets&#x201D;, &#x201C;should&#x201D;,
&#x201C;continue&#x201D;, &#x201C;plans&#x201D;,
&#x201C;believes&#x201D;, &#x201C;expects&#x201D;, &#x201C;aims&#x201D;,
&#x201C;intends&#x201D;, &#x201C;will&#x201D;, &#x201C;may&#x201D;,
&#x201C;anticipates&#x201D;, &#x201C;estimates&#x201D;,
&#x201C;projects&#x201D; or words or terms of similar substance or
the negative thereof, are forward-looking statements.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
By their nature, forward-looking statements involve risk and
uncertainty because they relate to future events and circumstances
that are difficult to predict and which are outside of the
Group&#x2019;s ability to control. Forward-looking statements are
not guarantees of future performance and the actual results of the
Group&#x2019;s operations and the development of the markets and the
industry in which the Group operates or other outcomes suggested by
such forward-looking statements (including any outcomes of the
Transaction) may differ materially from those described in, or
suggested by, the forward-looking statements contained in this
Circular. In addition, even if the Group&#x2019;s business results
of operations, financial position and/or prospects, and the
development of the markets and the industry in which the Group
operates, are consistent with the forward-looking statements
contained in this Circular, those results or developments may not
be indicative of results or developments in subsequent periods. A
number of factors could cause results and developments relating to
the Group to differ materially from those expressed or implied by
the forward-looking statements including, without
limitation:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(1)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Risks
associated with our intention to transfer our primary listing to
the NYSE, the transfer of CRH&#x2019;s listing category of Ordinary
Shares on the LSE from a premium listing to a standard listing, the
Euronext Dublin De-Listing and/or the Settlement System Migration,
and any volatility or reduction in our share price and/or
shareholder base in connection therewith, including as a result of
our expected removal from the FTSE 100 index.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(2)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Failure
to capitalize on the expected benefits of a US primary listing, as
set out in this Circular.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(3)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Inability
to satisfy, or delay in satisfying, the criteria for inclusion in
US indices, which ultimately are at the discretion of the providers
of such indices and, in particular, the time it may take to satisfy
the liquidity and other eligibility criteria for the S&amp;P
500.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(4)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Costs
and risks in satisfying incremental reporting obligations and
transitioning to financial statements prepared under US GAAP as a
result of our intention to voluntarily use US domestic filer forms
from 2024 onwards.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(5)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Increased
reporting and other obligations under the Exchange Act as a result
of potential loss of Foreign Private Issuer status in the future,
which may require significant resources and management
attention.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(6)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Failure
to predict and plan for industry cyclical events or adverse
economic conditions.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(7)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Failure
to effectively attract, engage, retain, develop and manage talent
and plan for leadership succession could impede the realisation of
strategic objectives.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(8)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Failure
to differentiate and innovate could lead to market share decline,
thus adversely impacting financial performance.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(9)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Failure
to efficiently identify and execute deals may limit the
Group&#x2019;s growth potential and impact financial
performance.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(10)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Changes
in public policy and geopolitics may adversely affect the
Group&#x2019;s people, business, results of operations, financial
conditions or prospects.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(11)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Failure
of the Group to plan for reserve depletion, or to secure or
maintain permits, may result in operation stoppages, adversely
impacting financial performance.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(12)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">The
impact of climate change may adversely affect the Group&#x2019;s
operations and cost base and the stability of the markets in which
the Group operates.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(13)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Should
the Group not reduce its greenhouse gas emissions by its identified
targets, the Group may be subject to increased costs, adverse
financial performance and reputational damage.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(14)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Security
breaches, IT interruptions or data loss could result in significant
business disruption, loss of production, reputational damage and/or
regulatory penalties. Significant financial costs in remediation
are also likely in a major cyber security incident.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(15)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Adverse
public policy, economic, social and political situations in any
country in which the Group operates could lead to health and safety
risks for the Group&#x2019;s people, a fall in demand for the
Group&#x2019;s products, business interruption, restrictions on
repatriation of earnings or a loss of plant access.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(16)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Failure
to ensure safe workplaces could result in a deterioration in the
Group&#x2019;s safety performance and related adverse regulatory
action or legal liability. Health and safety incidents could
significantly impact the Group&#x2019;s operational and financial
performance, as well as its reputation.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(17)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Failure
to embed sustainability principles within the Group&#x2019;s
businesses and strategy may result in non-compliance with relevant
regulations, standards and best practices and lead to adverse
stakeholder sentiment and reduced financial
performance.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(18)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Potential
breaches of local and international laws and regulations could
result in litigation or investigations, the imposition of
significant fines, sanctions, adverse operational impact (including
the potential to impact CRH&#x2019;s ability to operate in certain
key markets) and reputational damage.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(19)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Changes
in tax regimes or tax laws, or assessment of additional tax
liabilities in future tax audits, could result in incremental tax
liabilities which could have a material adverse effect on cash
flows and the financial results of operations.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(20)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">A
downgrade of the Group&#x2019;s credit ratings may give rise to
increases in future funding costs and may impair the Group&#x2019;s
ability to raise funds on acceptable terms. In addition, insolvency
of the financial institutions with which the Group conducts
business may adversely impact the Group&#x2019;s financial
position.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(21)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Failure
to manage any material disruption in our supply chains could
adversely impact our ability to service our customers and result in
a deterioration in operational and/or financial
performance</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(22)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">A
material write-down of goodwill due to underperformance in any of
the Group&#x2019;s major cash-generating units or the divestment of
businesses in the future could have a substantial impact on the
Group&#x2019;s income and equity.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(23)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Adverse
changes in exchange rates could negatively affect retained
earnings. The annual impact is reported in the Consolidated
Statement of Comprehensive Income.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Forward-looking statements may, and often do, differ materially
from actual results. Any forward-looking statements in this
Circular reflect the Board&#x2019;s current view with respect to
future events and are subject to risks relating to uncertainties
and assumptions relating to the implementation of the Transaction
and other changes described in this Circular, the Group&#x2019;s
business, results of operations, financial condition, prospects,
dividends, growth and strategies. Other than as required by law,
none of CRH, the Board, its officers, advisers or any other person
gives any representation, assurance or guarantee that the
occurrence of the events expressed or implied in any
forward-looking statements in this Circular will actually occur, in
part or in whole.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Additionally, statements of the intentions of the Board reflect the
present intentions of the Board as at the date of this Circular and
may be subject to change as circumstances require. To the extent
required by applicable law or regulation, CRH will update or revise
the information in this Circular. Otherwise, CRH expressly
disclaims any obligation or undertaking to release publicly any
updates or revisions to any forward-looking statements contained in
this Circular to reflect any change in expectations with regard
thereto or any change in events, conditions or circumstances on
which any such statement is based. Other than in accordance with
our legal or regulatory obligations, we undertake no obligation to
update publicly or revise any forward-looking statement, whether as
a result of new information, future events or otherwise.
Information in this Circular will be updated as required by the FCA
Listing Rules, the DTRs, the Euronext Dublin Listing Rules, UK MAR
and/or EU MAR or pursuant to our other legal or regulatory
obligations, as appropriate.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
5.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
No profit forecast</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
No statement in this Circular is intended as a profit forecast or a
profit estimate or should be interpreted to mean that earnings per
Share for the current or future financial years would necessarily
match or exceed the historical published earnings per
Share.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
6.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Certain defined terms</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Certain terms used in this Circular, including capitalised terms
and certain technical and other items, are defined and explained in
Part VII (</font><font style="font-style: italic; color: #000000">Definitions</font><font style="color: #000000">).</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
7.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Currencies</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
In this Circular, references to &#x201C;US dollar&#x201D;,
&#x201C;USD&#x201D; and &#x201C;$&#x201D; are to the lawful currency of
the US, references to &#x201C;pounds sterling&#x201D;,
&#x201C;GBP&#x201D; and &#x201C;&#xA3;&#x201D; are to the lawful
currency of the UK and references to &#x201C;euro&#x201D;, or
&#x201C;EUR&#x201D; and &#x201C;&#x20AC;&#x201D; are to the lawful
currency of Ireland and to such other member states of the EU that
have adopted the euro as their currency.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
PART I</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
LETTER FROM THE CHAIRMAN</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
CRH PLC</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">(<font style="font-style: italic">incorporated
and registered in Ireland under the Companies Act 2014 with
registered number 12965</font><font style="font-weight: bold">)</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-family: Times New Roman; font-size: 13px">
<tr>
<td style="vertical-align: top; width: 73%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Directors</font></div>
</td>
<td style="vertical-align: top; width: 27%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-weight: bold; font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Registered office</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 73%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
Richie Boucher (</font><font style="font-style: italic; color: #000000; font-size: 13px">Non-Executive
Director, Chairman</font><font style="color: #000000; font-size: 13px">)Albert Manifold
(</font><font style="font-style: italic; color: #000000; font-size: 13px">Executive
Director, Chief Executive</font><font style="color: #000000; font-size: 13px">)Jim Mintern (</font><font style="font-style: italic; color: #000000; font-size: 13px">Executive
Director, Chief Financial Officer</font><font style="color: #000000; font-size: 13px">)Lamar McKay (</font><font style="font-style: italic; color: #000000; font-size: 13px">Senior
Independent Director</font><font style="color: #000000; font-size: 13px">)Caroline Dowling
(</font><font style="font-style: italic; color: #000000; font-size: 13px">Non-Executive
Director</font><font style="color: #000000; font-size: 13px">)Richard Fearon
(</font><font style="font-style: italic; color: #000000; font-size: 13px">Non-Executive
Director</font><font style="color: #000000; font-size: 13px">)Johan
Karlstr&#xF6;m (</font><font style="font-style: italic; color: #000000; font-size: 13px">Non-Executive
Director</font><font style="color: #000000; font-size: 13px">)Shaun
Kelly (</font><font style="font-style: italic; color: #000000; font-size: 13px">Non-Executive
Director</font><font style="color: #000000; font-size: 13px">)Badar
Khan (</font><font style="font-style: italic; color: #000000; font-size: 13px">Non-Executive
Director</font><font style="color: #000000; font-size: 13px">)Gillian L. Platt
(</font><font style="font-style: italic; color: #000000; font-size: 13px">Non-Executive
Director</font><font style="color: #000000; font-size: 13px">)Mary
K. Rhinehart (</font><font style="font-style: italic; color: #000000; font-size: 13px">Non-Executive
Director</font><font style="color: #000000; font-size: 13px">)Siobh&#xE1;n Talbot
(</font><font style="font-style: italic; color: #000000; font-size: 13px">Non-Executive
Director</font><font style="color: #000000; font-size: 13px">)Christina Verchere
(</font><font style="font-style: italic; color: #000000; font-size: 13px">Non-Executive
Director</font><font style="color: #000000; font-size: 13px">)</font></font></div>
</td>
<td style="vertical-align: top; width: 27%">
<div style="text-align: right; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-size: 13px; font-family: Times New Roman">42
Fitzwilliam SquareDublin 2, D02 R279Ireland</font></div>
</td>
</tr></table>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: right; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
9 May 2023</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
To the Holders of Ordinary Shares and, for information purposes
only, to the holders of Preference Shares</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Dear Shareholder,</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Recommended Transfer of CRH&#x2019;s Primary Listing of Ordinary
Shares to the</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
New York Stock Exchange</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Transfer of CRH&#x2019;s Listing Category of Ordinary Shares on the
London Stock Exchange from a Premium Listing to a Standard
Listing</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Migration of the Clearing and Settlement System applicable to the
Ordinary Shares from the Euroclear Bank System to DTC</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Amendment of CRH&#x2019;s Articles of Association</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Notice of Scheme Meeting and Extraordinary General
Meeting</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
1.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Introduction and Background</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
On 2 March 2023, CRH announced that, following a review of its
optimal listing structure and consideration of CRH&#x2019;s future
strategy, the Board had come to the conclusion that it was in the
best interests of our business and our Shareholders to pursue a
primary US stock exchange listing and US equity index inclusion as
soon as possible, and it would therefore commence a shareholder
consultation in this regard.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following a period of extensive shareholder engagement and upon
careful consideration of the feedback received, CRH intends
to:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">transfer CRH&#x2019;s primary listing of Ordinary
Shares to the New York Stock Exchange (&#x201C;</font><font style="font-weight: bold; color: #000000">NYSE</font><font style="color: #000000">&#x201D;);</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">transfer CRH&#x2019;s listing category of Ordinary
Shares on the LSE from a premium listing to a standard listing (the
&#x201C;</font><font style="font-weight: bold; color: #000000">LSE
Listing Change</font><font style="color: #000000">&#x201D;);
and</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">cancel CRH&#x2019;s secondary listing of Ordinary
Shares on Euronext Dublin and the admission of the Ordinary Shares
to trading on Euronext Dublin (&#x201C;</font><font style="font-weight: bold; color: #000000">Euronext Dublin
De-Listing</font><font style="color: #000000">&#x201D;).</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
In order to achieve CRH&#x2019;s primary listing transfer to the
NYSE and the LSE Listing Change, Ordinary Shareholders are required
to approve: (i) a scheme of arrangement (the
&#x201C;</font><font style="font-weight: bold; color: #000000">Scheme</font><font style="color: #000000">&#x201D;) to effect the migration of the settlement
system applicable to the Ordinary Shares from the EB System to DTC
(the &#x201C;</font><font style="font-weight: bold; color: #000000">Settlement System
Migration</font><font style="color: #000000">&#x201D;) in connection
with the listing of the Ordinary Shares directly on the NYSE (the
&#x201C;</font><font style="font-weight: bold; color: #000000">NYSE
Listing</font><font style="color: #000000">&#x201D;); (ii) the LSE
Listing Change; and (iii) certain amendments to its Articles of
Association,&#xA0;</font></font><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">which are necessary in order to implement the
relevant changes (the &#x201C;</font><font style="font-weight: bold; color: #000000">Amended
Articles</font><font style="color: #000000">&#x201D;). The NYSE
Listing, the LSE Listing Change, the Settlement System Migration,
the Amended Articles, the Scheme, the related termination of the
ADR Programme and the Euronext Dublin De-Listing, together comprise
the &#x201C;</font><font style="font-weight: bold; color: #000000">Transaction</font><font style="color: #000000">&#x201D;. Ancillary to the Transaction, the Company
shall also be seeking renewed shareholder approval to purchase
Ordinary Shares on the NYSE and the LSE (the
&#x201C;</font><font style="font-weight: bold; color: #000000">Share
Buyback Authority</font><font style="color: #000000">&#x201D;), the
related authority to re-issue such Ordinary Shares (the
&#x201C;</font><font style="font-weight: bold; color: #000000">Treasury Re-issue
Authority</font><font style="color: #000000">&#x201D;) and an
amendment to the Articles of Association in respect of such
acquisitions (the &#x201C;</font><font style="font-weight: bold; color: #000000">New Article
4A</font><font style="color: #000000">&#x201D;) so as to facilitate
the continuation of the Company&#x2019;s share buyback programmes
following the implementation of the NYSE
Listing.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
The purpose of this Circular is,</font> <font style="font-style: italic; color: #000000">inter alia</font><font style="color: #000000">, to explain: (i) the background to and reasons
for the Transaction; (ii) why the Board believes the Transaction to
be in the best interests of CRH and its Shareholders as a whole and
why it unanimously supports the Transaction; and (iii) the Scheme,
the Scheme Resolution and the EGM Resolutions to be put before
Ordinary Shareholders for approval at the Shareholder
Meetings.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">
Shareholders are advised to read the whole of this Circular and not
just rely on the summary information presented in this Part I
(</font><font style="font-weight: bold; font-style: italic; color: #000000">Letter from
the Chairman</font><font style="color: #000000">).</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
2.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Reasons for US Primary Listing</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Through the active reshaping and repositioning of CRH&#x2019;s
business over the last decade, North America now represents
approximately 75% of Group EBITDA. The US is expected to be a key
driver of future growth for CRH and our exposure to this market is
likely to increase further in the years ahead, driven by: (i)
unprecedented levels of infrastructure funding in the US, supported
by the $1.2 trillion Infrastructure Investment and Jobs Act of
2021; (ii) a renewed drive for the on-shoring of critical
manufacturing activity, underpinned by the $370 billion Inflation
Reduction Act of 2022 and the $280 billion CHIPS and Science Act of
2022; and (iii) significant levels of under-build and attractive
long-term demand fundamentals in the residential construction
market in the US.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Europe remains an important strategic part of our business and we
will continue to expand our operations across the region,
particularly in relation to the build-out of our integrated
solutions offering and the expansion of our presence in the
high-growth markets of Central and Eastern Europe, which are key
beneficiaries of EU funding to support infrastructure
investment.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
We believe that a US primary listing would bring increased
commercial, operational and acquisition opportunities for CRH,
further accelerating our successful integrated solutions strategy
and delivering even higher levels of profitability, returns and
cash for our Shareholders.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The Board believes that a US primary listing, together with US
equity indices inclusion, will yield a number of benefits for CRH
and its Shareholders, as outlined below:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-style: italic; font-family: Times New Roman; font-size: 13px">
<font style="color: #000000">1)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-style: italic; font-family: Times New Roman; font-size: 13px">
Significantly enhanced organic growth opportunities</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">The
US is expected to be the primary driver of future growth for CRH,
driven by continued economic expansion, a growing population and
significant construction needs. As the leading building materials
solutions business in North America, CRH is uniquely positioned to
capitalise on the strong growth opportunities in the US
construction market, underpinned by long-term structural tailwinds
from federal, state and municipal funding support.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">A
US primary listing would enhance the public profile and brand
recognition of CRH in the US, both of which are increasingly
important factors in the awarding of public and private customer
contracts in the US, as well as the attraction and retention of
high-calibre talent to support the continued growth and future
success of our business.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">The
strong performance of CRH in recent years and the consistent
outperformance relative to industry peers has been driven by the
successful execution of our integrated solutions strategy. A US
primary listing will be essential to the continued development of
this strategy, as well as enabling us to fully participate in the
significant growth opportunities that lie ahead.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-style: italic; font-family: Times New Roman; font-size: 13px">
<font style="color: #000000">2)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-style: italic; font-family: Times New Roman; font-size: 13px">
Enhanced acquisition capabilities to support the continued
execution of our successful M&amp;A strategy</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">CRH&#x2019;s
bolt-on acquisition strategy has been central to our growth and
success over many years. A US primary listing would further enhance
our M&amp;A capabilities in the highly fragmented US construction
market by providing us with further flexibility to offer US listed
equity as a form of tax-efficient acquisition consideration for
certain sellers.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-style: italic; font-family: Times New Roman; font-size: 13px">
<font style="color: #000000">3)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-style: italic; font-family: Times New Roman; font-size: 13px">
Access to a larger pool of investor capital, including potential
for US equity indices inclusion</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">A
US primary listing would provide CRH with access to a substantially
larger pool of investor capital, in particular capital from US
domestic investment funds, as well as removing certain barriers to
investment for US retail investors.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Furthermore,
while the Transaction is expected to result in CRH ceasing to be
eligible for inclusion in certain UK and European equity indices,
including the FTSE 100, as share trading transitions to the US
market, CRH expects that, over time, it will satisfy the criteria
to become eligible for consideration for inclusion in a number of
US equity indices, including the S&amp;P 500 (subject to meeting
the applicable liquidity and other eligibility requirements), which
would support the continued future growth and success of CRH. CRH
intends to pursue inclusion in the appropriate US equity indices,
including the S&amp;P 500, as soon as possible
post-Transaction.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">As
part of the Transaction, CRH will retain a standard listing on the
LSE, which will result in it continuing to be eligible for
investment by certain funds in the UK and Europe.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
3.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Additional Details on Listing Proposals</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
The Settlement System Migration will be implemented by means of a
scheme of arrangement under Chapter 1 of Part 9 of the Act,
requiring Ordinary Shareholder approval and the confirmation of the
Irish High Court. Ordinary Shareholder approval of the Scheme, the
LSE Listing Change and the Amended Articles is now being sought,
with implementation of the Transaction being conditional upon the
passing of the Scheme Resolution at the Scheme Meeting and
Resolutions 1- 5 at the EGM (the &#x201C;</font><font style="font-weight: bold; color: #000000">Conditional
Resolutions</font><font style="color: #000000">&#x201D;), with such
Shareholder Meetings to be held on 8 June 2023, notices for which
are set out at the end of this Circular and as described in further
detail in Section 8 (</font><font style="font-style: italic; color: #000000">Resolutions to be proposed at
the Shareholder Meetings</font><font style="color: #000000">) of
this letter. Subject to such approvals being obtained, the
Transaction is expected to take effect on or around 25 September
2023. Ancillary to the Transaction, Ordinary Shareholder approval
is also being sought for the Share Buyback Authority, the Treasury
Re-issue Authority and the adoption of New Article 4A so as to
facilitate the continuation of the Company&#x2019;s share buyback
programmes following the NYSE Listing. Following implementation of
the Transaction, the Ordinary Shares will be listed on (i) the
NYSE; and (ii) the standard listing segment of the LSE. In
addition, it is the intention of the Board to cancel the secondary
listing and the admission to trading of the Ordinary Shares on
Euronext Dublin on the Effective Date.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following implementation of the Transaction:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">Incorporation:</font>
<font style="color: #000000">CRH will remain an Irish incorporated
and headquartered public limited company.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">Tax Status:</font> <font style="color: #000000">CRH will remain resident in Ireland for tax
purposes.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">Board and Governance:</font>
<font style="color: #000000">CRH will be subject to the corporate
governance requirements and standards applicable to an Irish
incorporated company listed on the NYSE with a standard listing on
the LSE, as set out in more detail at Section 5
(</font><font style="font-style: italic; color: #000000">Summary of
the Changes to the Corporate Governance Rules, Securities Laws and
Company Law applicable to CRH following the
Transaction</font><font style="color: #000000">) of this letter
below and Part II (</font><font style="font-style: italic; color: #000000">Changes to the Corporate
Governance Rules, Securities Laws and Company Law applicable to CRH
following the Transaction</font><font style="color: #000000">) of
this Circular.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">US Equity Indices
Inclusion:</font> <font style="color: #000000">CRH expects to
become eligible for consideration for inclusion in a number of US
equity indices, including the S&amp;P 500, and also expects that
following the Transaction it will cease to be eligible for
inclusion in certain UK and European equity indices (including the
FTSE 100).</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">Termination of ADR
Programme:</font> <font style="color: #000000">The ADR Programme
and CRH&#x2019;s current listing of ADSs on the NYSE will be
terminated and the ADSs will be cancelled and converted into the
right to receive delivery of the number of Ordinary Shares they
represent. See Section 6 (</font><font style="font-style: italic; color: #000000">Termination of the ADR
Programme</font><font style="color: #000000">) of this letter for
further details.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">Settlement System
Migration:</font> <font style="color: #000000">In order to
implement the Transaction and list the Ordinary Shares directly on
the NYSE, the Scheme will be used to, among other things, effect
the migration of certain uncertificated Ordinary Shares currently
settled through the EB System to DTC, without any change to the
underlying beneficial ownership. See Section 7 (</font><font style="font-style: italic; color: #000000">Summary of Listing, Dealings
and Settlement Following the Settlement System
Migration</font><font style="color: #000000">) of this letter and
Part V (</font><font style="font-style: italic; color: #000000">Settlement and Dealings in
Ordinary Shares following the Settlement System
Migration</font><font style="color: #000000">) of this Circular for
further details.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">Amended Articles:</font>
<font style="color: #000000">The Amended Articles will be adopted
in order to reflect the operational changes resulting from the
Settlement System Migration, as certain changes will be required to
reflect and facilitate the Settlement System Migration structure
and a number of other changes to include provisions customary for
Irish-incorporated US-listed issuers. See Section 8
(</font><font style="font-style: italic; color: #000000">Resolutions to be proposed at
the Shareholder Meetings</font><font style="color: #000000">) of
this letter and Part IV (</font><font style="font-style: italic; color: #000000">Proposed Amendments to the
Articles of Association</font><font style="color: #000000">) for
further details.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The Board has not made, and does not anticipate or intend to make,
any changes to CRH&#x2019;s business in connection with the
Transaction, nor does it anticipate the Transaction having any
material impact on the rights of Shareholders or the financial
condition of the Group.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
4.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Summary of the Change from a Premium Listing to a Standard Listing
on the LSE</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
In order to achieve a primary listing in the US and become eligible
for consideration for inclusion in US equity indices, including the
S&amp;P 500 (which CRH intends to pursue as soon as possible
following implementation of the Transaction), CRH will need the
S&amp;P Dow Jones Indices LLC to recognise its US listing as its
primary listing. To facilitate this, CRH is proposing the
implementation of the LSE Listing Change and the Euronext Dublin
De-Listing.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Under the FCA Listing Rules, a change from a premium listing to a
standard listing on the LSE requires the approval of shareholders
by a special resolution, requiring a majority of not less than 75%
of votes cast (in person or by proxy). At the EGM, Ordinary
Shareholders will be asked to approve the LSE Listing Change
Resolution by way of a special resolution. Shareholder approval is
not required in respect of the Euronext Dublin
De-Listing.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The LSE Listing Change is conditional upon the passing of the
Conditional Resolutions at the Shareholder Meetings, so if Ordinary
Shareholders do not vote in favour of the LSE Listing Change
Resolution (or any of the other Conditional Resolutions being
proposed), then CRH&#x2019;s premium listing on the LSE and its
primary listing location in the UK will remain and the Transaction
will not be implemented.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Pursuant to the FCA Listing Rules, the date of the LSE Listing
Change must not be less than 20 Business Days after the passing of
the LSE Listing Change Resolution. Subject to the passing of all of
the Conditional Resolutions at the Shareholder Meetings and the
satisfaction of all of the Conditions (as set out in further detail
in Section 4 (</font><font style="font-style: italic; color: #000000">Conditions of the Scheme of
Arrangement</font><font style="color: #000000">) of Part VI
(</font><font style="font-style: italic; color: #000000">Scheme of
Arrangement</font><font style="color: #000000">) this Circular),
the Board intends to promptly apply to the FCA and the LSE for the
LSE Listing Change to become effective at the same time as the
other elements of the Transaction, which is expected to take effect
on or around 25 September 2023. On the Effective Date, the Ordinary
Shares will continue to be traded on the Main Market of the LSE,
but under the designation &#x201C;Listed:
Standard&#x201D;.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the implementation of the LSE Listing Change, CRH will
remain subject to the FCA Listing Rules applicable to a company
whose shares have a standard listing on the LSE, which constitute a
more limited set of rules than the FCA Listing Rules applicable to
companies with a premium listing of shares on the LSE. In addition,
since CRH will remain as an Irish incorporated company with a
standard listing on the LSE, following the LSE Listing Change (and
the Transaction as a whole), the Prospectus Rules, UK MAR and the
DTRs will continue to apply to CRH following the Effective Date.
CRH will cease, however, to be required to comply with the
super-equivalent provisions of the FCA Listing Rules which only
apply to companies with a premium listing on the LSE (including
provisions which grant shareholders rights to vote on significant
and related party transactions).</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
With a standard listing on the LSE, CRH will continue to be
required to have a minimum of 10% of its shares held in public
hands and will continue to be obliged to publish a prospectus when
issuing new shares to the public, save where an exemption applies
under applicable law. CRH will also be required to disclose inside
information to the market in accordance with the provisions of UK
MAR and to comply with the provisions of the DTRs, including
publishing notifications of dealings and holdings of Ordinary
Shares by Ordinary Shareholders. CRH will also continue to be
subject to the requirement to prepare annual audited financial
reports and half-yearly financial reports.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
A more detailed summary of the changes to the corporate governance
rules, securities laws and company law applicable to CRH following
the Transaction (including the differences between the regulatory
requirements of companies with a standard listing and those with a
premium listing on the LSE) is contained in Part II
(</font><font style="font-style: italic; color: #000000">Changes to
the Corporate Governance Rules, Securities Laws and Company Law
applicable to CRH following the Transaction</font><font style="color: #000000">) of this Circular.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
5.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Summary of the changes to the Corporate Governance Rules,
Securities Laws and Company Law applicable to CRH following the
Transaction</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
In connection with having its primary listing in the US, CRH
expects to adjust its corporate governance arrangements over time
so as to align with those followed by US domestic issuers. This
will involve a transition from compliance with the UK Corporate
Governance Code to the corporate governance rules applicable to US
domestic issuers, including rules in respect of director
independence, standards for audit, nomination and remuneration
board committees, board approval of related party transactions and
shareholder approval of certain share issuances. However, CRH
expects that for a period following implementation of the
Transaction, it will continue to rely on certain exemptions
available to a Foreign Private Issuer under the NYSE
Rules.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
From the Effective Date, CRH will still be required to make a
corporate governance statement pursuant to paragraph 7.2 of the
DTRs and will be subject to those requirements of the FCA Listing
Rules which are applicable to a company with a standard listing. It
will also continue to be subject to the Irish Takeover Rules,
although it will cease to be subject to the requirements of the
2006 Takeover Regulations, and as a result the mandatory
squeeze-out threshold in a takeover bid for CRH will be reduced
from 90% to 80%.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH will also remain subject to the reporting and other
requirements under the Exchange Act (as they apply to Foreign
Private Issuers, for as long as CRH qualifies as such). CRH intends
voluntarily to commence filing periodic and current reports under
the Exchange Act using the forms applicable to a US domestic issuer
starting with its annual report on Form 10-K for the fiscal year
ending 31 December 2023 and quarterly reports on Form 10-Q
thereafter.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
A more detailed comparison of the rights of Shareholders following
implementation of the Transaction is contained in Part II
(</font><font style="font-style: italic; color: #000000">Changes to
the Corporate Governance Rules, Securities Laws and Company Law
applicable to CRH following the Transaction</font><font style="color: #000000">) of this Circular.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
6.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Termination of the ADR Programme</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Approximately 6% of CRH&#x2019;s issued Ordinary Shares (excluding
Treasury Shares) are held through ADSs as part of the ADR
Programme. On the Effective Date, the ADR Programme will be
terminated and all ADSs issued thereunder will be cancelled. No
shareholder approval is required in respect of the termination of
the ADR Programme.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
ADSs are currently held in one of three ways: (i) by the DTC
Nominee, (ii) in registered form; or (iii) in certificated form,
and the treatment of the ADS holder upon cancellation of the ADR
Programme on the Effective Date will vary depending on how the ADSs
are held, as described below:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(a)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="font-style: italic; color: #000000">DTC ADSs</font><font style="color: #000000">: DTC ADSs will be cancelled and the DTC Nominee
will receive, and be registered in the Register of Members as the
legal holder of, such number of Ordinary Shares as is equal to the
number of Ordinary Shares that DTC ADSs previously held by the DTC
Nominee represented, with book-entries in DTC for these Ordinary
Shares being credited to the DTC Participants&#x2019; accounts in
proportion to the DTC ADSs previously credited to such
accounts;</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(b)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="font-style: italic; color: #000000">Registered
ADSs</font><font style="color: #000000">: Registered ADSs will be
cancelled and the registered holder will receive and be registered
in the Register of Members as the holder of such number of Ordinary
Shares as is equal to the number of Registered ADSs that such
holder previously held, without any action being required on the
part of such registered holder; and</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(c)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="font-style: italic; color: #000000">Certificated
ADSs</font><font style="color: #000000">: Certificated ADSs will be
cancelled and the Exchange Agent, on behalf of the holders of the
Certificated ADSs, will be registered in the Register of Members as
the holder of such number of Ordinary Shares as is equal to the
number of Ordinary Shares that Certificated ADSs previously held by
the holders of Certificated ADSs represented. Following the
Effective Date and upon receipt by the Transfer Agent of a letter
of transmittal duly signed by the previous registered holder of
Certificated ADSs and accompanied by the ADR evidencing those ADSs,
such holder will receive and be registered in the Register of
Members as the holder of such number of Ordinary Shares as were
represented by their cancelled Certificated
ADSs.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
On or about the date of this Circular, CRH and the ADS Depositary
will provide a separate notice to the holders of ADSs in respect of
the termination of the ADR Programme. Further details in respect of
the termination of the ADR Programme are set out in Part V</font>
<font style="font-style: italic; color: #000000">(Settlement and
Dealings in Ordinary Shares following the Settlement System
Migration</font><font style="color: #000000">) of this
Circular.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
7.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Summary of Listing, Dealings and Settlement following the
Settlement System Migration</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Shareholders of CRH currently have the option to hold interests in
Ordinary Shares either directly in certificated form with the
holder named on the Register of Members or in uncertificated form
through the EB System.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Approximately 96% of CRH&#x2019;s Ordinary Shares in issue
(excluding Treasury Shares) are currently held in uncertificated
form and are transferred and settled through a central depository
system operated by Euroclear Bank SA/NV (the
&#x201C;</font><font style="font-weight: bold; color: #000000">EB
System</font><font style="color: #000000">&#x201D;). This includes
interests in Ordinary Shares held directly through the EB System
via EB Participants, Ordinary Shares represented by CREST
Depository Interests (&#x201C;</font><font style="font-weight: bold; color: #000000">CDIs</font><font style="color: #000000">&#x201D;) and Ordinary Shares represented by ADSs.
The EB System facilitates the electronic trading and settlement of
Ordinary Shares on Euronext Dublin and the LSE, and is structured
as an &#x2018;intermediated&#x2019; or &#x2018;indirect&#x2019; system,
which means that the EB Nominee is recorded on the Register of
Members as the holder of legal title to such uncertificated
Ordinary Shares, and transactions in those Ordinary Shares are
reflected by a change in Euroclear Bank&#x2019;s book-entry
system.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
The Depository Trust Company (&#x201C;</font><font style="font-weight: bold; color: #000000">DTC</font><font style="color: #000000">&#x201D;) is a central securities depository that
provides settlement services for companies whose securities are
listed on the NYSE. In order for the Ordinary Shares to be listed
directly on the NYSE as part of the Transaction, such Ordinary
Shares must be eligible for deposit and clearing through DTC. Like
the EB System, DTC is an intermediated settlement system where Cede
&amp; Co., acting as nominee for DTC (the
&#x201C;</font><font style="font-weight: bold; color: #000000">DTC
Nominee</font><font style="color: #000000">&#x201D;), will be
recorded in the Register of Members as the holder of legal title to
the uncertificated Ordinary Shares, and trades in those Ordinary
Shares will be reflected by changes in DTC&#x2019;s book-entry
system, instead of through a change to the Register of
Members.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The Scheme will be used to effect the migration of the
uncertificated Ordinary Shares currently settled through the EB
System to DTC, or, where this is not possible or cannot be
facilitated, to &#x2018;registered form&#x2019; (i.e. an Ordinary
Share the holder of which is recorded on the Register of Members as
the registered holder thereof directly (and not through the DTC
Nominee), wihtout the issuance of a corresponding physical
certificate (save as required by applicable law)). This will not
result in any change to the underlying beneficial ownership of
those Ordinary Shares, however legal title to such Ordinary Shares
will transfer from the EB Nominee to either the DTC Nominee or the
relevant shareholders (as applicable), with the DTC Nominee or such
relevant shareholders (as applicable) being registered in the
Register of Members.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
At the same time, Ordinary Shares currently held in certificated
form will be converted into &#x2018;registered form&#x2019; in order
to comply with customary practices for DTC eligible securities (see
&#x201C;</font><font style="font-style: italic; color: #000000">Certificated Ordinary
Shareholders</font><font style="color: #000000">&#x201D; below for
further information).</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
As discussed in further detail in Part V (</font><font style="font-style: italic; color: #000000">Settlement and Dealings in
Ordinary Shares following the Settlement System
Migration</font><font style="color: #000000">) of this Circular and
as summarised below, the arrangements for holding interests in
uncertificated Ordinary Shares immediately following the Effective
Time will vary depending on whether such interests in the Ordinary
Shares were held through an EB Participant or in the form of CDIs
or ADSs prior to the Effective Time.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Residual Ordinary Shares held through EB Participants</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Effective Time, settlement of trades of Ordinary
Shares on Euronext Dublin, and the use of the EB System for
electronic settlement and trades in Ordinary Shares, will cease to
be available. Accordingly, at the Effective Time, Residual Ordinary
Shares held through EB Participants will be automatically
transferred out of the EB System and converted into
&#x2018;registered form&#x2019; pursuant to the Scheme, with the
Relevant EB Participants being recorded in the Register of Members
in respect of their holdings in such Ordinary Shares, as described
above.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
For the purpose of updating the Register of Members with details of
the Relevant EB Participants and their respective interests in the
Ordinary Shares on the Effective Date, the Transfer Agent will use
the most recent name and registered address provided by the
Relevant EB Participant to Euroclear Bank and held in Euroclear
Bank&#x2019;s records in respect of their interests in Residual
Ordinary Shares held through EB Participants (the
&#x201C;</font><font style="font-weight: bold; color: #000000">Default
Details</font><font style="color: #000000">&#x201D;) to update the
Register of Members unless the Relevant EB Participant provides
Euroclear Bank with an updated name and registered address, and
relevant supporting documentation, at least two (2) weeks prior to
the Effective Date.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
These Residual Ordinary Shares held through EB Participants will be
held outside of DTC in &#x2018;registered form&#x2019;, although
holders of these Residual Ordinary Shares held through EB
Participants may, following the Effective Time, contact their
broker to arrange to deposit their Residual Ordinary Shares held
through EB Participants into DTC (and hold them via a DTC
Participant or via the DI Custodian&#x2019;s DTC Participant
account) as described in further detail in Part V
(</font><font style="font-style: italic; color: #000000">Settlement
and Dealings in Ordinary Shares following the Settlement System
Migration</font><font style="color: #000000">) of this
Circular.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Holders of interests in Ordinary Shares held through EB
Participants (the &#x201C;</font><font style="font-weight: bold; color: #000000">Existing EB
Holders</font><font style="color: #000000">&#x201D;) are strongly
encouraged to contact the EB Participant through which they
indirectly hold interests in Ordinary Shares prior to the Transfer
Deadline to confirm what (if any) steps their nominated EB
Participant intends to take prior to the Transfer Deadline and/or
the impact, following the Effective Time, on the manner in which
they exercise their rights in the Ordinary Shares and the services
currently provided to them by their nominated EB Participant
following the Effective Time.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Existing EB Holders who do not want their interests in Ordinary
Shares held through EB Participants to be registered directly in
the name of their nominated EB Participant on the Register of
Members should take steps to reposition their holding of interests
in Ordinary Shares into CDIs through the CREST System or withdraw
their holding of Ordinary Shares from the EB System directly into
their own name (or the name of their nominee) to be held in
&#x2018;registered form&#x2019; sufficiently in advance of the
Transfer Deadline.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
EB Participants receiving Ordinary Shares in &#x2018;registered
form&#x2019; at the Effective Time may not be able to immediately
transact or settle trades in respect of those Ordinary Shares on
the LSE or the NYSE until such time as (i) their holding statement
is received; and (ii) the Ordinary Shares are subsequently
transferred by them to the DTC Nominee through a physical stock
transfer form and such former EB Participants subsequently receive
indirect interests in those Ordinary Shares through their nominated
DTC Participant account or their nominated CREST Participant
account (in the form of DIs) (as applicable).</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Following the Effective Time, the Transfer Agent will require a
medallion signature guarantee for a transfer of Ordinary Shares by
a person holding in &#x2018;registered form&#x2019; (save for in
circumstances where such Ordinary Shares are transferred by a US
resident Shareholder for an amount equal to less than $10,000,
and/or in certain circumstances as the Transfer Agent may determine
from time to time), as described in further detail in Part V
(</font><font style="font-style: italic; color: #000000">Settlement
and Dealings in Ordinary Shares following the Settlement System
Migration</font><font style="color: #000000">) of this
Circular.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Ordinary Shares held through CDIs</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
At the Effective Time, the existing CDI facility will be cancelled
and, to facilitate the holders of CDIs continuing to conduct
transactions and trade and settle their interests in Ordinary
Shares held through CDIs on the LSE, each CDI will be replaced with
a Depositary Interest (&#x201C;</font><font style="font-weight: bold; color: #000000">DI</font><font style="color: #000000">&#x201D;) on a one-for-one basis. The DIs will be
issued by the DI Depositary through CREST, however the Ordinary
Shares held through the DIs will be registered in the name of the
DTC Nominee. DTC will credit the DI Custodian&#x2019;s DTC
Participant account with book-entry interests in respect of the
Ordinary Shares represented by the DIs, and the DI Depositary will
in turn credit interests in the DIs to the securities custody
accounts of CREST Participants.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Ordinary Shareholders should note that whilst there will be some
technical differences with respect to the underlying settlement
mechanics of trading their interests in Ordinary Shares listed on
the LSE following the Effective Time, in practice we expect that
Ordinary Shareholders will continue to have substantially the same
trading and settlement experience on the LSE as they have
today.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Other Registered Scheme Shares</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Certain of the Ordinary Shares (i.e. Ordinary Shares underlying
both Registered ADSs and Certificated ADSs) will not migrate to
DTC. Instead, pursuant to the Scheme, legal title to these Other
Registered Scheme Shares will transfer as described in
sub-paragraphs 2(c) &#x2013; 2(d) of Part V (</font><font style="font-style: italic; color: #000000">Settlement and Dealings in
Ordinary Shares following the Settlement System
Migration</font><font style="color: #000000">) of this
Circular.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Section 6 (</font><font style="font-style: italic; color: #000000">Termination of the ADR
Programme</font><font style="color: #000000">) of this letter
provides further details regarding the Registered ADSs and
Certificated ADSs.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Certificated Ordinary Shareholders</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Approximately 4% of the Ordinary Shares (excluding Treasury Shares)
are currently held in certificated (i.e. paper) form. Certificated
Ordinary Shareholders are named on the Register of Members and hold
the legal title to their Ordinary Shares.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Shareholders who hold their Ordinary Shares in certificated form
immediately prior to the Effective Time will continue to be named
on the Register of Members as the registered owners of the relevant
Ordinary Shares following the Effective Time. However, the physical
share certificates representing certificated</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Ordinary Shares will be automatically cancelled at the Effective
Time pursuant to the Scheme and instead corresponding book-entries
on the Register of Members maintained by the Transfer Agent will be
used to reflect ownership of such Ordinary Shares in
&#x2018;registered form&#x2019;. Following the Effective Time,
certificated Ordinary Shareholders will receive a statement issued
by the Transfer Agent confirming their holding of Ordinary Shares
in &#x2018;registered form&#x2019;.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
After the Effective Time, holders of Ordinary Shares in
&#x2018;registered form&#x2019; will be entitled to deposit their
Ordinary Shares into DTC and to hold them via a DTC Participant or
the DI Custodian&#x2019;s DTC Participant account in the form of
DIs, should they wish to do so. This deposit can be effected by
giving appropriate instructions to a broker, bank or custodian, as
described in further detail in Part V (</font><font style="font-style: italic; color: #000000">Settlement and Dealings in
Ordinary Shares following the Settlement System
Migration</font><font style="color: #000000">) of this
Circular.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Following the Effective Time, the Transfer Agent will require a
medallion signature guarantee for a transfer of Ordinary Shares by
a person holding in &#x2018;registered form&#x2019; (save for in
circumstances where such Ordinary Shares are transferred by a US
resident Shareholder for an amount equal to less than $10,000), as
described in further detail in Part V (</font><font style="font-style: italic; color: #000000">Settlement and Dealings in
Ordinary Shares following the Settlement System
Migration</font><font style="color: #000000">) of this
Circular.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
ADSs</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Details of the impact of the Transaction on the ADR Programme are
set out in Section 6 (</font><font style="font-style: italic; color: #000000">Termination of the ADR
Programme</font><font style="color: #000000">) of this
letter.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
<font style="color: #000000">Further details on the trading and
settlement arrangements for Ordinary Shares after the Effective
Time are set out in Part V (</font><font style="font-style: italic; color: #000000">Settlement and Dealings in
Ordinary Shares following the Settlement System
Migration</font><font style="color: #000000">) of this
Circular.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Trading currency</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Effective Time, the Ordinary Shares will continue to
trade in pounds sterling on the LSE and will trade in US dollars on
the NYSE.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Dividend payment currency elections</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Shareholders who hold their Ordinary Shares through a DTC
Participant account will automatically receive dividends in US
dollars, with no option to elect to receive dividends in another
currency.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Ordinary Shareholders holding in &#x2018;registered form&#x2019;
following the Effective Time will receive dividends in US dollars
unless the relevant shareholder has elected through the Transfer
Agent to receive payments in an alternative available currency
(e.g. pounds sterling or euro), and the Transfer Agent will then
facilitate payment in the alternative available currency. Further
information on electing for alternative currency preferences is set
out in Part VIII (</font><font style="font-style: italic; color: #000000">FAQ Regarding the
Transaction</font><font style="color: #000000">) of this
Circular.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Ordinary Shareholders holding through DIs will automatically
receive dividends in the default dividend payment currency fixed by
the Board from time to time (which at present is euro) in
accordance with the terms of the DI Deed unless the relevant
holders of DIs have lodged a valid currency payment election
through CREST for such payments to be payable in a permitted
alternative available currency such as US dollars or pounds
sterling, and, in such circumstances, the DI Depositary will
facilitate payment in the alternative available currency. Further
information on electing for alternative currency preferences is set
out in Part VIII (</font><font style="font-style: italic; color: #000000">FAQ Regarding the
Transaction</font><font style="color: #000000">) of this
Circular.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Other mandates and elections</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
In respect of Ordinary Shares (save for Ordinary Shares held
through CDIs or DTC ADSs), all mandates, preferences and
communications (including in relation to currency elections and
payment methods, but excluding in relation to notice and mailing
preferences) in force and notified to CRH prior to the Effective
Date relating to Ordinary Shares shall no longer be deemed as valid
following the Effective Date. Upon receipt of their ownership
statement from the Transfer Agent, registered Shareholders should
contact the Transfer Agent (in writing or via an online service to
be communicated) to provide their instructions and preferences and
to have them recorded and applied going forward, including in
relation to currency election and payment method preferences for
dividend payments and communication preferences. Further
information on electing for alternative currency preferences is set
out in Part VIII (</font><font style="font-style: italic; color: #000000">FAQ Regarding the
Transaction</font><font style="color: #000000">) of this
Circular.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
In respect of CDIs, all preferences, elections and instructions as
to notices and other communications, and currency and payment
methods for dividend payments which have been duly notified to CRH
prior to the Effective Date relating to CDIs will be preserved and
deemed to apply in respect of the DIs following the Effective Time.
Following the Effective Time, holders of DIs should review their
preferences and instructions through CREST to ensure that their
preferences are correctly recorded and remain
unchanged.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
In respect of DTC ADSs, to the extent possible, all preferences,
elections and instructions as to notices and other communications,
and currency and payment methods for dividend payments which have
been duly notified to DTC prior to the Effective Date will be
preserved and deemed to apply following the Effective Time.
Following the Effective Time, holders of DTC ADSs should review
their preferences and instructions through DTC to ensure that their
preferences are correctly recorded and remain
unchanged.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
8.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Resolutions to be proposed at the Shareholder Meetings</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Shareholders should read the Notice of Scheme Meeting and Notice of
EGM set out at the end of this Circular for the full text of the
Resolutions to be proposed at the Shareholder Meetings and for
further details about each of the Shareholder Meetings.</font>
<font style="font-weight: bold; color: #000000">As the Resolutions
do not affect the rights of Preference Shareholders, Preference
Shareholders are not entitled to vote on the Resolutions at the
Shareholder Meetings.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The Scheme Meeting will be held on 8 June at 10:00am (Irish Time)
and it will be followed by the EGM at 10:15am (Irish Time), or as
soon as possible thereafter, in each case at Royal Marine Hotel,
Marine Road, D&#xFA;n Laoghaire, Co. Dublin, A96 K063, Ireland.
Entitlement to attend and vote at the Shareholder Meetings (or any
adjournment thereof) and the number of votes which may be cast,
will be determined by reference to the Register of Members as at
7:00 pm (Irish Time) on 4 June 2023. As of the Latest Practicable
Date prior to the publication of this Circular, a total of
736,791,029 Ordinary Shares were outstanding. Each Ordinary Share
entitles the holder to one vote.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
At the Scheme Meeting, Ordinary Shareholders will be asked to
approve the Scheme, which will (subject to the subsequent approval
of all other Conditional Resolutions at the EGM) result in: (i) the
migration of the clearing and settlement system applicable to the
uncertificated Ordinary Shares from the EB System to DTC (subject
to certain exceptions which will transfer to &#x2018;registered
form&#x2019;); and (ii) the conversion of the Ordinary Shares
currently held in certificated form into &#x2018;registered
form&#x2019; in order to comply with customary practices for DTC
eligible securities, in connection with the NYSE Listing. At the
EGM, which will occur promptly following the conclusion of the
Scheme Meeting, Ordinary Shareholders will be asked to approve the
Scheme (</font><font style="font-style: italic; color: #000000">Resolution
1</font><font style="color: #000000">), the LSE Listing Change
(</font><font style="font-style: italic; color: #000000">Resolution
2</font><font style="color: #000000">), the Amended Articles
(</font><font style="font-style: italic; color: #000000">Resolution
3</font><font style="color: #000000">), the Share Buyback Authority
(</font><font style="font-style: italic; color: #000000">Resolution
4</font><font style="color: #000000">), the Treasury Re-Issue
Authority (</font><font style="font-style: italic; color: #000000">Resolution
5</font><font style="color: #000000">) and the New Article 4A
(</font><font style="font-style: italic; color: #000000">Resolution
6</font><font style="color: #000000">).</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
On 27 April 2023, at the 2023 Annual General Meeting of the Company
(the &#x201C;</font><font style="font-weight: bold; color: #000000">2023 AGM</font><font style="color: #000000">&#x201D;), Shareholders renewed the authority of
the Company and any of its subsidiaries to purchase up to 10% of
the Company&#x2019;s Ordinary Shares in issue as at the date of the
2023 AGM (the &#x201C;</font><font style="font-weight: bold; color: #000000">2023 Share Buyback
Authority</font><font style="color: #000000">&#x201D;). The 2023
Share Buyback Authority provides the Company with the ability to
buyback Ordinary Shares on Euronext Dublin and/or the LSE in
accordance with the provisions of Article 8A of the Company&#x2019;s
current Constitution. At the EGM, Shareholders will be asked to
approve, as part of the Amended Articles, a new Article 8A which
increases the Company&#x2019;s flexibility in respect of share
buybacks, including the ability to make share repurchases on the
NYSE. Due to this change in Article 8A, the Company shall be
required to renew the share buyback authority it sought at the 2023
AGM and extend the Company&#x2019;s authorisation to make overseas
market purchases, to include purchases on the NYSE, in accordance
with the provisions of the Amended Articles. The Board believes
that the Company should retain the ability to buyback its Ordinary
Shares so that it can be used in the best interests of Shareholders
generally. Resolution 4 seeks authority to purchase up to a maximum
of 40,000,000 Ordinary Shares. This number of Ordinary Shares,
combined with the Ordinary Shares repurchased under the authority
above at the 2023 AGM, will not exceed 10% of the Company&#x2019;s
Ordinary Shares in issue as at the date of the 2023 AGM. At the
2023 AGM, the Company also renewed its authority to set maximum and
minimum prices at which Treasury Shares may be reissued off-market
by the Company. This price mechanism is set out in Article 8B of
the Company&#x2019;s current Constitution and is required to be
updated to remove the references to Euronext Dublin, which will no
longer be required following the Euronext Dublin De-Listing. As a
result of this amendment to the current Constitution, the Company
will be required to renew the authority it sought at the 2023 AGM
in order to align with the provisions of the Amended Articles.
Resolution 6 is being proposed to allow the Company the flexibility
to make market repurchases of Ordinary Shares to be effected by way
of redemption, in addition to by way of acquisition. Market
repurchases of Ordinary Shares by way of redemption is the
customary means by which shares are repurchased by Irish companies
listed on the NYSE pursuant to share repurchase
programmes.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The Scheme Resolution, together with Resolutions 1 to 5 being
proposed at the EGM, are inter-conditional and therefore the
Transaction cannot proceed unless all such Conditional Resolutions
are approved by the requisite majority (in person or by proxy) at
the Shareholder Meetings. Resolution 6 is conditional upon the
approval of Resolutions 1 to 5, however Resolutions 1 to 5 are not
conditional on the approval of Resolution 6. All Resolutions
proposed at the Shareholder Meetings will be decided on a
poll.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
The Amended Articles are required to be adopted on the Effective
Date as, upon implementation of the Settlement System Migration, it
will no longer be possible to hold or settle the transfer of: (i)
Ordinary Shares directly through the EB System; or (ii) CDIs
through CREST. As a result, CRH has entered into certain
arrangements (further details of which are set out in Part V
(</font><font style="font-style: italic; color: #000000">Settlement
and Dealings in Ordinary Shares following the Settlement System
Migration</font><font style="color: #000000">) of this Circular in
order to enable Ordinary Shareholders to hold, and settle transfers
of, their interests in the Ordinary Shares of CRH: (i) through
CREST in the form of DIs, each representing an entitlement to one
underlying Ordinary Share; and (ii) through DTC. Adopting the
Amended Articles on the Effective Date is the most practical way to
enable CRH to implement such arrangements. In addition, the Amended
Articles include a number of changes to include provisions
customary for Irish-incorporated US-listed
issuers.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Further details of the amendments to the Articles of Association of
CRH are set out in Part IV (</font><font style="font-style: italic; color: #000000">Proposed Amendments to the
Articles of Association</font><font style="color: #000000">) of
this Circular. A copy of the Amended Articles, marked up to show
the proposed changes, are also available for inspection from the
date of this Circular until and including the date of the
Shareholder Meetings:</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">at
the offices of Arthur Cox LLP, 12 Gough Square, London, EC4A 3DW,
United Kingdom during normal business hours from the date of this
Circular until the time of the Meeting;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">online
at www.crh.com from the date of this Circular;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">on
the national storage mechanism at
https://data.fca.org.uk//nsm/nationalstoragemechanism from the date
of this Circular; and</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">at
the EGM from at least 15 minutes prior to the EGM and until the
conclusion of the EGM.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Shareholders should note that no shareholder approval is required
in respect of (i) the NYSE Listing (save in respect of the
Settlement System Migration); (ii) the termination of the ADR
Programme; or (iii) the Euronext Dublin De-Listing.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
9.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Scheme of Arrangement</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
It is intended that the Settlement System Migration will be
effected by means of an Irish High Court sanctioned scheme of
arrangement in accordance with Chapter 1 of Part 9 of the Act,
which will result in the migration of the clearing and settlement
system applicable to the uncertificated Ordinary Shares from the EB
System to DTC.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Specifically, the Scheme will effect (i) the transfer of legal
title to (but not the beneficial interest in) the Ordinary Shares
held through CDIs and the Ordinary Shares held through DTC ADSs,
which is currently held by the EB Nominee, to the DTC Nominee; (ii)
the transfer of legal title to (but not the beneficial interest in)
the Registered Scheme Shares from the EB Nominee to the relevant
shareholders and the withdrawal of such Ordinary Shares from the EB
System and the conversion of such Ordinary Shares to
&#x2018;registered form&#x2019;; and (iii) the conversion of the
certificated Ordinary Shares in issue at the Scheme Record Time to
&#x2018;registered form&#x2019;, in each case on the Effective Date,
without any change to the underlying beneficial ownership of such
Ordinary Shares.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The implementation of the Transaction is conditional upon the
Scheme becoming effective. The effectiveness of the Scheme is
conditional upon:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(a)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
approval of the Scheme by Ordinary Shareholders who represent at
least 75% in value of the members present and voting either in
person or by proxy at the Scheme Meeting;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(b)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
quorum of at least two persons holding, or representing by proxy,
at least one-third in nominal value of the Ordinary Shares in issue
being satisfied at the Scheme Meeting;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(c)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
approval of Resolutions 1-5 set out in the notice convening the EGM
by the requisite majority of Ordinary Shareholders at the EGM (or
at any adjournment of such meeting);</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(d)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Scheme being sanctioned by the Irish High Court (with or without
any modification(s), addition(s) or condition(s) approved or
imposed by the Irish High Court) pursuant to Section 453(2)(c) of
the Act;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(e)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
delivery of a copy of the Scheme Order to the Registrar of
Companies in accordance with Section 454 of the Act;
and</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(f)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Board not having resolved to abandon, discontinue and/or withdraw
the Scheme prior to the Irish High Court Hearing.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Conditional upon the approval of the Ordinary Shareholders being
obtained at the Scheme Meeting (and the approval of the other
Conditional Resolutions at the EGM), an application will be made to
the Irish High Court to sanction the Scheme under Section 453(2)(c)
of the Act.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Legal notices advertising the date of the final Irish High Court
Hearing will be published following the application by CRH to the
Irish High Court for directions. Each Shareholder is entitled to
attend the Irish High Court Hearing in person or to be represented
by counsel or a solicitor (at their own expense) to support or
oppose the sanctioning of the Scheme.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Subject to the sanction of the Irish High Court, the Scheme will
become effective in accordance with its terms upon delivery to the
Registrar of Companies of the Scheme Order. Upon the Scheme
becoming effective, it will be binding on all Ordinary Shareholders
of CRH, irrespective of whether or not they attended or voted at
the Scheme Meeting, or whether they voted in favour of or against
the Scheme.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
While the Directors (or their nominees) hold certain interests in
the share capital of CRH, as set out on page 131 of the Annual
Report and Financial Statements of CRH for the year ended 31
December 2022, the service contracts or letters of appointment of
the Directors do not contain any provision under which they would
benefit from the implementation of the Scheme. As such, the Scheme
will not have any material effect on the interests of the Directors
that is in addition to, or different from the effect on other
Shareholders. In addition, the Scheme will not have any material
effect on the interests of any debenture holders of
CRH.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">
Full details of the Scheme are set out in the Scheme Document in
Part VI (</font><font style="font-weight: bold; font-style: italic; color: #000000">Scheme of
Arrangement</font><font style="color: #000000">)</font><font style="font-weight: bold; color: #000000">of this Circular and your
attention is drawn to Section 8 (</font><font style="font-weight: bold; font-style: italic; color: #000000">Resolutions
to be proposed at the Shareholder Meetings</font><font style="font-weight: bold; color: #000000">) and Section 11
(</font><font style="font-weight: bold; font-style: italic; color: #000000">Actions to
be Taken</font><font style="font-weight: bold; color: #000000">) of
this letter for a summary of actions to be taken in respect of the
Scheme.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
This section 9 (</font><font style="font-style: italic; color: #000000">Scheme of
Arrangement</font><font style="color: #000000">) comprises the
explanatory statement in respect of the Scheme for the purposes of
Section 452 of the Act.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
10.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Tax Implications</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The information given in this Circular in relation to the tax
consequences of the Transaction is not exhaustive and does not
constitute legal or tax advice. The tax consequences of the
Transaction may vary depending on your tax status and the tax laws
in your country of tax residence or domicile.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Generally, Ordinary Shareholders who are tax resident in the
following jurisdictions should not recognise any gain or loss on
the Transaction:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">As discussed in Section 1 (</font><font style="font-style: italic; color: #000000">Irish Tax
Considerations</font><font style="color: #000000">) of Part III
(</font><font style="font-style: italic; color: #000000">Summary of
the Tax Consequences of the Transaction</font><font style="color: #000000">) of this Circular, Ordinary Shareholders should
not be liable to Irish capital gains tax or corporation tax on
chargeable gains (&#x201C;</font><font style="font-weight: bold; color: #000000">CGT</font><font style="color: #000000">&#x201D;) as a result of the Transaction on the
basis that the Transaction should not be treated as giving rise to
a disposal of the beneficial ownership of the Ordinary Shares for
CGT purposes.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">As discussed in Section 2 (</font><font style="font-style: italic; color: #000000">UK Tax
Considerations</font><font style="color: #000000">) of Part III
(</font><font style="font-style: italic; color: #000000">Summary of
the Tax Consequences of the Transaction)</font> <font style="color: #000000">of this Circular, Ordinary Shareholders are not
expected to be liable to United Kingdom capital gains tax or
corporation tax on chargeable gains as a result of the
Transaction.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">As discussed in Section 3 (</font><font style="font-style: italic; color: #000000">Material US Federal Income Tax
Considerations</font><font style="color: #000000">) of Part III
(</font><font style="font-style: italic; color: #000000">Summary of
the Tax Consequences of the Transaction</font><font style="color: #000000">) of this Circular, for United States federal
income tax purposes, the Transaction should not be treated as a
sale, exchange or other taxable event to the holders of Ordinary
Shares.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
You should carefully review Part III (</font><font style="font-style: italic; color: #000000">Summary of the Tax
Consequences of the Transaction</font><font style="color: #000000">) of this Circular with your tax advisors before
voting on the Resolutions being proposed at the Shareholder
Meetings.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
11.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Actions to be Taken</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
As outlined above, implementation of the Transaction is conditional
on the approval by Ordinary Shareholders of the Conditional
Resolutions.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
You will find enclosed with this Circular separate Forms of Proxy
for use at the Scheme Meeting and the EGM. Whether or not you
propose to attend the Shareholder Meetings in person, it is
important that you complete and sign the relevant Form of Proxy in
accordance with the instructions printed thereon and return them to
the Registrar as soon as possible and, in any event, so as to be
received no later than (i) 10:00am (Irish time) on 6 June 2023 in
the case of the Scheme Meeting; and (ii) 10:15am (Irish time) on 6
June 2023 in the case of the EGM.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The completion of a Form of Proxy will not preclude you from
attending the Scheme Meeting and/or the EGM and voting in person,
if you wish to do so. Further details on how to appoint a proxy at
the Shareholder Meetings are set out in the Notice of Scheme
Meeting and Notice of EGM and on the appropriate Forms of
Proxy.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
12.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Board Recommendation</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
The Board considers the Scheme and the Transaction to be in the
best interests of CRH and its Shareholders as a whole.</font>
<font style="font-weight: bold; color: #000000">Your vote is very
important.</font> <font style="color: #000000">Whether or not you
plan to attend the Scheme Meeting or the EGM, please take
appropriate action to make sure your Ordinary Shares are
represented and voted at the Scheme Meeting and the
EGM.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">
Accordingly, the Board unanimously recommends that you vote
&#x201C;FOR&#x201D; the Scheme Resolution to be proposed at the
Scheme Meeting and &#x201C;FOR&#x201D; the EGM Resolutions to be
proposed at the EGM</font><font style="color: #000000">, as the
Directors each intend to do so in respect of their own beneficial
holdings of Ordinary Shares (representing approximately 0.03% of
the total issued share capital of CRH as at the Latest Practicable
Date prior to the publication of this
Circular).</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Yours faithfully,</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Richie Boucher</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Chairman</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
PART II</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">CHANGES
TO THE CORPORATE GOVERNANCE RULES, SECURITIES LAWS AND COMPANY LAW
APPLICABLE TO CRH FOLLOWING THE TRANSACTION</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
1.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Changes Resulting from the Transaction</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The Transaction will result in changes to certain aspects of the
corporate governance, securities laws and company law applicable to
CRH following the Effective Time. These changes primarily arise due
to the difference in the FCA Listing Rules applicable to a company
with a standard listing of shares rather than a premium listing of
shares. The table below sets outs a summary of some of the more
material changes expected to arise from the Transaction, with the
current position set out in column 2 and the position following the
Transaction set out in column 3.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
From a US perspective, CRH is currently subject to certain
requirements of the Exchange Act and NYSE Rules due to its existing
listing of ADSs on the NYSE. CRH will continue to be subject to
these requirements following the Transaction, as set out in column
4.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Items that have been marked with an asterisk (*) in column 4
indicate that CRH currently relies on an exemption available to it
as a Foreign Private Issuer from the application of the NYSE
corporate governance standards described therein. These asterisked
provisions would fully apply if CRH ceases to qualify as an
FPI.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
See Section 2 (</font><font style="font-style: italic; color: #000000">CRH&#x2019;s Status as a
Foreign Private Issuer</font><font style="color: #000000">) below
of this Part II (</font><font style="font-style: italic; color: #000000">Changes to the Corporate
Governance Rules, Securities Laws and Company Law applicable to CRH
following the Transaction</font><font style="color: #000000">) for
further information on CRH&#x2019;s status as a Foreign Private
Issuer.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-family: Times New Roman; font-size: 13px">
<tr style="background-color: #d3d3d3">
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-top: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
1Issue</font></div>
</td>
<td style="vertical-align: bottom; width: 27%; border-left: 0.5pt solid #000000; border-top: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
2Current Position(under the FCA Listing Rules / Euronext Dublin
Listing Rules and Irish Company Law)</font></div>
</td>
<td style="vertical-align: bottom; width: 26%; border-left: 0.5pt solid #000000; border-top: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
3Position Following the Transaction(under the FCA Listing Rules and
Irish Company Law)</font></div>
</td>
<td style="vertical-align: bottom; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-top: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
4Continuing Requirements(under Exchange Act Requirements and
Applicable NYSE Corporate Governance Standards)</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Appointment of Directors</font></div>
</td>
<td style="vertical-align: top; width: 27%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH&#x2019;s Constitution provides that one-third of the Board is
subject to annual re-election by rotation, however CRH complies
with the requirement for the annual re-election of all directors
under the UK Corporate Governance Code.</font></div>
</td>
<td style="vertical-align: top; width: 26%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
While CRH will no longer be subject to the UK Corporate Governance
Code, it is intended that CRH will continue to submit all of its
directors to annual re-election and the Amended Articles will
provide for this annual re-election provision.</font></div>
</td>
<td style="vertical-align: top; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Not applicable.</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Share Allotment Authorities</font></div>
</td>
<td style="vertical-align: top; width: 27%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Under Irish company law, the allotment of shares by the directors
requires the approval of shareholders voting by an ordinary
resolution. CRH currently seeks an annual allotment authority at
its annual general meeting.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
As a result of its premium listing of Ordinary Shares on the LSE,
CRH is currently subject to the requirements of Chapter 9 of the
FCA Listing Rules, which imposes certain requirements on the
conduct of open offers, rights issues and placings.</font></div>
</td>
<td style="vertical-align: top; width: 26%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
There will be no change to the requirement to obtain shareholder
approval for share allotments.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Chapter 9 of the FCA Listing Rules does not apply to companies with
a standard listing of shares and will cease to apply to
CRH.</font></div>
</td>
<td style="vertical-align: top; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
A listed company is required to obtain shareholder approval for an
issuance of shares of greater than 20% of its issued share capital
or voting rights.*</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Pre-Emption Rights</font></div>
</td>
<td style="vertical-align: top; width: 27%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Under Irish company law, the allotment of shares by the directors
for cash without offering pre-emption rights (i.e. the right of
existing shareholders to first be offered such shares) requires the
approval of shareholders voting by a special resolution. CRH
currently seeks the approval of an annual authority in respect of
the dis-application of pre-emption rights at its annual general
meeting in accordance with the guidance set by the Pre-Emption
Group. In addition, the FCA Listing Rules include a requirement to
obtain shareholder approval for dis-applying pre-emption rights
which are consistent with the provisions of Irish company
law.</font></div>
</td>
<td style="vertical-align: top; width: 26%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Irish company law obligations will continue to apply, including the
requirement for shareholder approval for the dis-application of
pre-emption rights.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The FCA Listing Rules relating to pre-emption rights do not apply
to companies with a standard listing of shares, and will cease to
apply to CRH.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The Pre-Emption Group guidance will also cease to apply to CRH, but
it is expected that CRH will continue to seek general shareholder
authority for the disapplication of pre-emption rights at its
annual general meetings in a manner consistent with market practice
for Irish companies with domestic issuer status in the US, which
currently envisages an annual authority of up to 20% of issued
share capital.</font></div>
</td>
<td style="vertical-align: top; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Not applicable.</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Significant Transactions</font></div>
</td>
<td style="vertical-align: top; width: 27%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
As a result of its premium listing on the LSE, CRH is required to
comply with Chapter 10 of the FCA Listing Rules, which requires
larger acquisitions and disposals exceeding 25% under the class
tests (i.e. Class 1 transactions) to be subject to shareholder
approval by an ordinary resolution, with a circular to be provided
to shareholders, and for transactions exceeding 5% under the class
tests (i.e. Class 2 transactions) to be announced with specified
disclosure requirements.</font></div>
</td>
<td style="vertical-align: top; width: 26%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The FCA Listing Rules relating to significant transactions do not
apply to companies with a standard listing and will therefore cease
to apply to CRH.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH will still be required to make announcements that constitute
inside information of material transactions where required to do so
under UK MAR.</font></div>
</td>
<td style="vertical-align: top; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
A listed company is required to obtain shareholder approval for an
issuance of shares of greater than 20% of its issued share capital
or voting rights.*</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH is required to release quickly to the public any information
which might reasonably be expected to materially affect the market
for its securities.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH is required to furnish to the SEC information that it makes
public pursuant to Irish law, files with the LSE or distributes to
its security holders and which is material with respect to the
Group, concerning (among other things) changes in control,
acquisitions or dispositions of assets, material increases or
decreases in the amount of securities or indebtedness outstanding,
the granting of options or payment of other compensation to
directors or officers and any other information which CRH deems of
material importance to security holders.</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Related Party Transactions</font></div>
</td>
<td style="vertical-align: top; width: 27%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
As a result of its premium listing of Ordinary Shares on the LSE,
CRH is required to comply with Chapter 11 of the FCA Listing Rules,
which requires larger transactions with related parties (including
directors and substantial shareholders) exceeding 5%, under at
least one of the class tests, to be subject to shareholder approval
by an ordinary resolution (excluding the related parties), with a
circular provided to shareholders, and for smaller related party
transactions of less than 5% but greater than 0.25% to comply with
certain public disclosure requirements.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Irish company law also imposes certain restrictions on non-cash
transactions with directors and credit transactions with
directors.</font></div>
</td>
<td style="vertical-align: top; width: 26%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The FCA Listing Rules relating to related party transactions do not
apply to companies with a standard listing of shares and will
therefore cease to apply to CRH.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The restrictions applicable to related party transactions under
Irish company law, including restrictions on non-cash transactions
and credit transactions with directors, will continue to
apply.</font></div>
</td>
<td style="vertical-align: top; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The NYSE Rules require shareholder approval for share issuances to
a related party (including a director, officer or substantial
security holder of a listed company): (i) if the shares to be
issued exceed 1% of the company&#x2019;s issued share capital or
voting rights, subject to certain exceptions; or (ii) if shares are
issued as consideration in a transaction where the related party
has a 5% or greater interest (or related parties collectively have
a 10% or greater interest) in the company or assets acquired or in
the consideration to be paid, and the share issuance could result
in an issuance that exceeds 5% of the issued share capital or
voting rights of the company.*</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
In addition, the NYSE Rules require the audit committee or another
independent body of the board of directors of a listed company to
conduct a reasonable prior review and oversight of all related
party transactions for potential conflicts of interest, and to
prohibit transactions which are inconsistent with the interests of
the company and its shareholders.*</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH is required to disclose related party transactions in its
filings with the SEC.</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Share Buy-Backs</font></div>
</td>
<td style="vertical-align: top; width: 27%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
As a result of its premium listing on the LSE, CRH is required to
comply with Chapter 12 of the FCA Listing Rules which sets out (i)
the maximum price to be paid for share repurchases of less than 15%
of any class of equity shares; (ii) the requirement that any
purchases of 15% or more of any class of equity shares be made by
way of tender offer to all shareholders of that class; and (iii)
notification requirements in respect of share repurchases.
CRH&#x2019;s current ongoing share buyback programme will be subject
to Chapter 12 of the FCA Listing Rules until the Effective
Time</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
In accordance with Irish company law and CRH&#x2019;s Articles of
Association, CRH is required to seek shareholder approval by way of
special resolution for any purchases of its own
shares.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH is also subject to the requirements of EU MAR and UK MAR,
including the buyback safe-harbour procedures relating to maximum
purchases of daily volume, purchases during the auction phase and
reporting requirements.</font></div>
</td>
<td style="vertical-align: top; width: 26%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The FCA Listing Rules relating to share buy-backs under Chapter 12
do not apply to companies with a standard listing and will
therefore cease to apply to CRH.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH will continue to be subject to the requirements of UK MAR in
respect of repurchases on the LSE.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The Irish company law requirements and CRH&#x2019;s Amended Articles
will continue to apply whereby CRH shall be required to seek
shareholder approval by way of ordinary resolution for any
purchases of its own shares. In addition, in line with market
practice for Irish issuers in the US, Resolution 6 being proposed
at the EGM, if approved, will allow for market repurchases of
shares to be effected by way of redemption without the requirement
for separate shareholder authority.</font></div>
</td>
<td style="vertical-align: top; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH is required to comply with the anti-fraud rules under Rule
10b-5 of the Exchange Act with respect to share repurchases and to
disclose such share repurchases in its filings with the
SEC.</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Indexation Eligibility</font></div>
</td>
<td style="vertical-align: top; width: 27%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH is currently eligible for inclusion in (i) the FTSE indices, as
it satisfies the requirement of having a premium listing on the
LSE; and (ii) the EURO STOXX 50 index, as it satisfies the
requirement of having a listing in a Eurozone country. CRH is not
currently eligible for inclusion in US indices.</font></div>
</td>
<td style="vertical-align: top; width: 26%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH will cease to be eligible for inclusion on the FTSE indices and
the EURO STOXX 50 index from the Effective Date as it will no
longer have a premium listing on the LSE or a secondary listing of
Ordinary Shares on Euronext Dublin.</font></div>
</td>
<td style="vertical-align: top; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Transaction, CRH expects to become eligible for
consideration for inclusion in US equity indices, including the
S&amp;P 500, subject to meeting all applicable eligibility
requirements. However, the inclusion of CRH in an index, including
the S&amp;P 500, will ultimately be at the discretion of the
providers of such indices.</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Transfer of Listing / Cancellation of Listing</font></div>
</td>
<td style="vertical-align: top; width: 27%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Ordinary Shareholder approval by a special resolution is required
for the cancellation of a premium listing of shares on the
LSE.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
20 Business Days&#x2019; notice of the intention to cancel a
secondary listing on Euronext Dublin is required to be published
via a Regulatory News Service with additional notice to be
published via a Regulatory News Service on the date of cancellation
of the secondary listing.</font></div>
</td>
<td style="vertical-align: top; width: 26%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Companies with a standard listing of shares on the LSE are not
required to obtain the approval of shareholders for the
cancellation of the listing.</font></div>
</td>
<td style="vertical-align: top; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The NYSE Rules do not require an approval of shareholders for the
cancellation of a listing on the NYSE.</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Right to Place Items on the Agenda of General Meeting/ Proxy
Statement</font></div>
</td>
<td style="vertical-align: top; width: 27%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Under Irish company law and CRH&#x2019;s Articles of Association,
shareholders holding at least 3% of its issued share capital,
representing at least 3% of the voting rights of all the members
who have a right to vote, have the right to put an item on the
agenda, or table a draft resolution at a general meeting. This
right is subject to the requirement that notice of the item or a
draft of the resolution shall have been submitted to CRH as
required by Article 61 of CRH&#x2019;s current Articles of
Association and in time for CRH to comply with the applicable
notice requirements in Sections 181, 191, 1098 and 1103 of the
Act.</font></div>
</td>
<td style="vertical-align: top; width: 26%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The current position under CRH&#x2019;s Articles of Association will
continue to apply and the proposed changes to the Amended Articles
will not change these rights.</font></div>
</td>
<td style="vertical-align: top; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
As an FPI, CRH is not currently subject to the proxy rules under
Section 14 of the Exchange Act, including rules regarding the
ability of holders to place certain items on the agenda of a
general meeting.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
See Section 2 (</font><font style="font-style: italic; color: #000000">CRH&#x2019;s Status as a
Foreign Private Issuer&#x2014;Obligations Related to Proxy Rules
under Section 14 of the Exchange Act</font><font style="color: #000000">) of this Part II (</font><font style="font-style: italic; color: #000000">Changes to the Corporate
Governance, Securities Laws and Company Law Relating to the
Transaction</font><font style="font-weight: bold; color: #000000">)</font> <font style="color: #000000">below for further information.</font></font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Statutory Squeeze-out in Takeovers</font></div>
</td>
<td style="vertical-align: top; width: 27%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The 2006 Takeover Regulations currently apply to CRH and contain a
mandatory 90% squeeze-out threshold in any takeover bid for CRH
(meaning that once a bidder has obtained acceptance from 90% or
more of shareholders, the remaining shareholders may be subject to
a mandatory acquisition of their shares on the same
terms).</font></div>
</td>
<td style="vertical-align: top; width: 26%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The requirements of the 2006 Takeover Regulations will cease to
apply and, as a result, the mandatory squeeze-out threshold in a
takeover bid for CRH will reduce from 90% to 80%, pursuant to Irish
company law.</font></div>
</td>
<td style="vertical-align: top; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Not applicable &#x2013; this will be governed by Irish company
law.</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Financial Statements and Filing Requirements</font></div>
</td>
<td style="vertical-align: top; width: 27%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The relevant financial reporting framework that CRH currently
applies in the preparation of the Group financial statements is the
International Financial Reporting Standards (IFRS), as adopted by
the European Union (which also need to comply with the requirements
of the Act) and, for the purposes of filings with the SEC, as
adopted by the IASB. The relevant financial reporting framework
that has been applied in the preparation of CRH&#x2019;s financial
statements is the Act and FRS 101 &#x201C;Reduced Disclosure
Framework&#x201D; issued by the Financial Reporting
Council.</font></div>
</td>
<td style="vertical-align: top; width: 26%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
For Irish filing purposes, CRH will still be required to prepare
and file audited statutory, consolidated financial statements in
accordance with IFRS.</font></div>
</td>
<td style="vertical-align: top; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH is required to file an annual report on Form 20-F, including
audited financial statements prepared under either (i) IFRS, as
adopted by the IASB; or (ii) US GAAP.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The NYSE Rules require CRH, as a Foreign Private Issuer, to submit
to the SEC, no later than six months following the end of
CRH&#x2019;s second fiscal quarter, a Form 6-K that includes (i) an
interim balance sheet as at the end of its second fiscal quarter;
and (ii) a semi-annual income statement that covers its first two
fiscal quarters.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH is permitted voluntarily to use US domestic filer forms for its
periodic reports under the Exchange Act, and intends to do so
starting with its annual report on Form 10-K for the year ending
December 31, 2023 and quarterly reports on Form 10-Q thereafter, in
each case including financial statements prepared under US
GAAP.</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Market Abuse Regulation</font></div>
</td>
<td style="vertical-align: top; width: 27%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
EU MAR and UK MAR currently apply to CRH, including in respect of
the announcement of inside information and the disclosure of
transactions by its persons discharging managerial responsibilities
(including its directors) and with persons closely associated with
persons discharging managerial responsibilities.</font></div>
</td>
<td style="vertical-align: top; width: 26%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
UK MAR will continue to apply following the
Transaction.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
EU MAR will also continue to apply but only in respect of the
Preference Shares listed on Euronext Dublin and the listed bonds
and debt securities of the Group which are listed on an EU
regulated market.</font></div>
</td>
<td style="vertical-align: top; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
As noted above, CRH is required to release quickly to the public
any information which might reasonably be expected to materially
affect the market for its securities.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH is required to furnish material information to the SEC that it
makes public pursuant to Irish law, files with the LSE or
distributes to its security holders.</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Beneficial Ownership Reporting</font></div>
</td>
<td style="vertical-align: top; width: 27%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH is currently subject to the beneficial ownership reporting
requirements under Irish company law and, in the case of persons
discharging managerial responsibilities and their persons closely
associated, EU MAR and UK MAR.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
In addition, following the announcement of a potential offer, the
disclosure requirements under the Irish Takeover Rules will also
apply.</font></div>
</td>
<td style="vertical-align: top; width: 26%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The disclosure obligations under Irish company law, UK MAR, EU MAR
(in respect of the Preference Shares only) and the Irish Takeover
Rules will continue to apply following the completion of the
Transaction.</font></div>
</td>
<td style="vertical-align: top; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Beneficial owners of Ordinary Shares are required to comply with
the reporting obligations under Section 13(d) of the Exchange
Act.</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Corporate Governance in respect of Leadership and Company
Purpose</font></div>
</td>
<td style="vertical-align: top; width: 27%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
As a company with a premium listing of Ordinary Shares on the LSE,
CRH currently complies with the UK Corporate Governance
Code&#x2019;s principles governing Board Leadership and Company
Purpose, including in respect of annual report disclosures,
engagement with major shareholders, obtaining work-force views on
board issues (or work-force board representation), conflicts of
interest and recording of director concerns.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Under the FCA Listing Rules, CRH is currently required to comply
with the requirement to include a statement in its annual report
setting out whether it has (i) included climate related financial
disclosures consistent with the Task Force on Climate-related
Financial Disclosures Recommendations and Disclosures in its annual
financial report, or explain the reasons for not including such
disclosures and the steps to be taken in order to be able to comply
and the timeframe for doing so; and (ii) met specified targets in
respect of board diversity at a chosen reference date within its
accounting period.</font></div>
</td>
<td style="vertical-align: top; width: 26%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
With a standard listing of Ordinary Shares on the LSE, CRH will
cease to be subject to the UK Corporate Governance
Code.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
It will, however, remain subject to the DTRs requirement to make a
statement in the directors&#x2019; report covering the governance
code to which the company is subject, its financial reporting
process and certain details of its share capital. The directors of
companies with a standard listing on the LSE are also required to
include a description in the directors&#x2019; report of their
internal control and risk management systems and the composition of
committees.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The FCA Listing Rules relating to the annual report disclosures
will continue to apply.</font></div>
</td>
<td style="vertical-align: top; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The NYSE Rules require a listed company to:</font></div>
<div style="text-align: left; margin-left: 48px; margin-right: 0px; text-indent: -48px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(a)</font>&#xA0;<font style="color: #000000">review, revise and disclose corporate governance
guidelines pertaining to director qualification standards, director
responsibilities, director access to management and independent
advisors, director compensation and management succession;*
and</font></font></div>
<div style="text-align: left; margin-left: 48px; margin-right: 0px; text-indent: -48px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(b)</font>&#xA0;<font style="color: #000000">review, revise and disclose a code of business
conduct and ethics for directors, officers and employees
pertaining, amongst other things, to conflicts of interest,
corporate opportunities, confidentiality, fair dealing and
compliance with laws, rules and regulations (including insider
trading laws), and promptly to disclose any waivers of the code for
directors or executive officers.*</font></font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Corporate Governance in respect of Division of Board
Responsibilities</font></div>
</td>
<td style="vertical-align: top; width: 27%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
As a company with a premium listing of Ordinary Shares on the LSE,
CRH currently complies with the UK Corporate Governance Code
principles governing Division of Responsibilities, including the
requirements relating to an individual not acting as both Chairman
and Chief Executive Officer (&#x201C;</font><font style="font-weight: bold; color: #000000">CEO</font><font style="color: #000000">&#x201D;), the independence of the Chairman on
appointment, at least half the board (excluding the Chairman) being
independent non-executive directors and full-time executive
directors not taking on other significant
appointments.</font></font></div>
</td>
<td style="vertical-align: top; width: 26%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
With a standard listing of Ordinary Shares on the LSE, CRH will
cease to be subject to the UK Corporate Governance
Code.</font></div>
</td>
<td style="vertical-align: top; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The NYSE Rules require that:</font></div>
<div style="text-align: left; margin-left: 48px; margin-right: 0px; text-indent: -48px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(a)</font>&#xA0;<font style="color: #000000">a
listed company has a majority of independent directors, based on
the independence tests set forth in the NYSE
Rules;*</font></font></div>
<div style="text-align: left; margin-left: 48px; margin-right: 0px; text-indent: -48px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(b)</font>&#xA0;<font style="color: #000000">the
non-management directors (including those who are not independent)
meet at regularly scheduled executive sessions without management,
presided over by a non-management director. A company may instead
choose to hold regular executive sessions of independent directors
only and, in any event, is required to hold an executive session
including only independent directors at least once a year;*
and</font></font></div>
<div style="text-align: left; margin-left: 48px; margin-right: 0px; text-indent: -48px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(c)</font>&#xA0;<font style="color: #000000">a
listed company must disclose a method for interested parties to
communicate directly with the presiding director or with those
directors as a group either on or through the company&#x2019;s
website or annual report.*</font></font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Corporate Governance in respect of Composition, Success and
Evaluation of the Board</font></div>
</td>
<td style="vertical-align: top; width: 27%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
As a company with a premium listing of Ordinary Shares on the LSE,
CRH currently complies with the UK Corporate Governance Code
principles governing Composition, Success and Evaluation of the
Board, including relating to the establishment of a nomination
committee, a 9 year term limit for the Chairman (save for in
exceptional circumstances), open advertising and/or external
consultancy for board appointments and board performance review
processes.</font></div>
</td>
<td style="vertical-align: top; width: 26%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
With a standard listing of Ordinary Shares on the LSE, CRH will
cease to be subject to the UK Corporate Governance
Code.</font></div>
</td>
<td style="vertical-align: top; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The NYSE Rules require that:</font></div>
<div style="text-align: left; margin-left: 48px; margin-right: 0px; text-indent: -48px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(a)</font>&#xA0;<font style="color: #000000">a
listed company has a nominating/corporate governance committee
composed entirely of independent directors;*</font></font></div>
<div style="text-align: left; margin-left: 48px; margin-right: 0px; text-indent: -48px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(b)</font>&#xA0;<font style="color: #000000">the
nominating/corporate governance committee has a written charter
that addresses: (i) the committee&#x2019;s purpose and
responsibilities, which, at a minimum, must be to identify
individuals qualified to become board members, consistent with
criteria approved by the board, and to select, or to recommend that
the board select, the director nominees for the next annual meeting
of shareholders; develop and recommend to the board a set of
corporate governance guidelines applicable to the company and
oversee the evaluation of the board and management; and (ii) an
annual performance evaluation of the committee;*
and</font></font></div>
<div style="text-align: left; margin-left: 48px; margin-right: 0px; text-indent: -48px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(c)</font>&#xA0;<font style="color: #000000">a
listed company adopt and disclose corporate governance guidelines
addressing at least director qualification standards, director
responsibilities, director access to management and, as necessary,
independent advisors, director compensation, director orientation
and continuing education, management succession and annual
performance evaluation of the board.*</font></font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH considers that the Terms of Reference for its Nomination and
Corporate Governance Committee are generally responsive to the
relevant NYSE Rules, but may not address all aspects of such rules.
Following the Transaction, and based on CRH&#x2019;s status as an
FPI or domestic issuer, these Terms of Reference may be amended to
further align with NYSE Rules.</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Corporate Governance in respect of Audit, Risk and Internal
Control</font></div>
</td>
<td style="vertical-align: top; width: 27%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Irish company law requires CRH to have an audit committee with at
least one independent director with competence in accounting or
auditing, or to disclose the reasons for non-compliance with this
requirement in its director&#x2019;s report.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
As a company with a premium listing of Ordinary Shares on the LSE,
CRH currently complies with the UK Corporate Governance Code
principles governing Audit, Risk and Internal Control, including
the requirements in respect of establishing an independent audit
committee with specified relevant financial experience, the role of
the audit committee, certain annual report disclosures obligations
and the assessment of principal risks.</font></div>
</td>
<td style="vertical-align: top; width: 26%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
There will be no change to the requirements of Irish company law in
respect of audit committees.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
With a standard listing of Ordinary Shares on the LSE, CRH will
cease to be subject to the UK Corporate Governance
Code.</font></div>
</td>
<td style="vertical-align: top; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
In accordance with Rule 10A-3 of the Exchange Act and the NYSE
Rules, all non-executive directors on an audit committee must be
independent, as determined under such rules.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
In addition, the NYSE Rules require that:</font></div>
<div style="text-align: left; margin-left: 48px; margin-right: 0px; text-indent: -48px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(a)</font>&#xA0;<font style="color: #000000">a
listed company has an internal audit function;</font></font></div>
<div style="text-align: left; margin-left: 48px; margin-right: 0px; text-indent: -48px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(b)</font>&#xA0;<font style="color: #000000">the
audit committee of a listed company has at least 3 members;
and</font></font></div>
<div style="text-align: left; margin-left: 48px; margin-right: 0px; text-indent: -48px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(c)</font>&#xA0;<font style="color: #000000">the
audit committee has a written charter that addresses: (i) the
committee&#x2019;s purpose, which, at a minimum, must be to (A)
assist board oversight of (1) the integrity of the company&#x2019;s
financial statements, (2) the company&#x2019;s compliance with legal
and regulatory requirements, (3) the independent auditor&#x2019;s
qualifications and independence; and (4) the performance of the
company&#x2019;s internal audit function and independent auditors;
and (B) prepare certain corporate governance disclosures required
by Item 407(d)(3)(i) of Regulation S-K; (ii) an annual performance
evaluation of the audit committee; and (iii) the duties and
responsibilities of the audit committee, including as to: (A) at
least annually, obtain and review a report by the independent
auditor; (B) meet to review and discuss the company&#x2019;s annual
and quarterly financial statements with management and the
independent auditor; (C) discuss the company&#x2019;s earnings
releases and financial information and earnings guidance provided
to analysts and rating agencies; (D) discuss policies with respect
to risk assessment and risk management; (E) meet separately,
periodically, with management, with internal auditors and with
independent auditors; (F) review with the independent auditor any
audit problems or difficulties and management&#x2019;s response; (G)
set clear hiring policies for employees or former employees of the
independent auditors; and (H) report regularly to the board of
directors. *</font></font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH considers that the Terms of Reference for its Audit Committee
are generally responsive to the relevant NYSE Rules, but may not
address all aspects of such rules. Following the Transaction, and
based on CRH&#x2019;s status as an FPI or domestic issuer, these
Terms of Reference may be amended to further align with NYSE
Rules.</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Corporate Governance in respect of Remuneration</font></div>
</td>
<td style="vertical-align: top; width: 27%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
As a company with a premium listing of Ordinary Shares on the LSE,
CRH currently complies with the UK Corporate Governance Code
principles governing Remuneration, including requirements in
respect of establishing a remuneration committee with specified
relevant experience, the disclosure of the use of remuneration
consultants, the criteria for remuneration schemes, policies for
post-employment shareholding requirements, pension contributions,
share compensation and performance compensation restrictions for
non-executive directors, contract notice period limits and
remuneration policies.</font></div>
</td>
<td style="vertical-align: top; width: 26%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
As a result of its standard listing of Ordinary Shares on the LSE,
CRH will cease to be subject to the UK Corporate Governance Code
following the Effective Date.</font></div>
</td>
<td style="vertical-align: top; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The NYSE Rules require that:</font></div>
<div style="text-align: left; margin-left: 48px; margin-right: 0px; text-indent: -48px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(a)</font>&#xA0;<font style="color: #000000">a
listed company has a compensation committee composed entirely of
independent directors who also satisfy certain additional
independence requirements; *</font></font></div>
<div style="text-align: left; margin-left: 48px; margin-right: 0px; text-indent: -48px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(b)</font>&#xA0;<font style="color: #000000">the
compensation committee has a written charter that addresses: (i)
the committee&#x2019;s purpose and responsibilities, which, at a
minimum, must be to have direct responsibility to: (A) review and
approve corporate goals and objectives relevant to CEO
compensation, evaluate the CEO&#x2019;s performance in light of
those goals and objectives, and determine and approve the
CEO&#x2019;s compensation level based on this evaluation; (B) make
recommendations to the board with respect to non-CEO executive
officer compensation, and incentive-compensation and equity-based
plans that are subject to board approval; and (C) prepare certain
corporate governance disclosures required by Item 407(e)(5) of
Regulation S-K; (ii) an annual performance evaluation of the
compensation committee; and (iii) the rights and responsibilities
of the compensation committee set forth below;
*</font></font></div>
<div style="text-align: left; margin-left: 48px; margin-right: 0px; text-indent: -48px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(c)</font>&#xA0;<font style="color: #000000">the
compensation committee may, in its sole discretion, retain or
obtain the advice of a compensation consultant, independent legal
counsel or other adviser; *</font></font></div>
<div style="text-align: left; margin-left: 48px; margin-right: 0px; text-indent: -48px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(d)</font>&#xA0;<font style="color: #000000">the
compensation committee shall be directly responsible for the
appointment, compensation and oversight of the work of any
compensation consultant, independent legal counsel or other adviser
retained by the compensation committee; *</font></font></div>
<div style="text-align: left; margin-left: 48px; margin-right: 0px; text-indent: -48px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(e)</font>&#xA0;<font style="color: #000000">the
company provides appropriate funding for payment of reasonable
compensation to a compensation consultant, independent legal
counsel or any other adviser retained by the compensation
committee; * and</font></font></div>
<div style="text-align: left; margin-left: 48px; margin-right: 0px; text-indent: -48px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(f)</font>&#xA0;<font style="color: #000000">the
compensation committee may select a compensation consultant, legal
counsel or other adviser to the compensation committee only after
taking into consideration all factors relevant to that
person&#x2019;s independence from management. *</font></font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH considers that the Terms of Reference for its Remuneration
Committee are generally responsive to the relevant NYSE Rules, but
may not address all aspects of such rules. Following the
Transaction, and based on CRH&#x2019;s status as an FPI or domestic
issuer, these Terms of Reference may be amended to further align
with NYSE Rules.</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Auditor Rotation</font></div>
</td>
<td style="vertical-align: top; width: 27%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Irish company law requires CRH, due to its secondary listing of
Ordinary Shares on Euronext Dublin, to (i) set a maximum engagement
period of 10 years for its statutory auditor, and (ii) have the key
audit partner responsible for carrying out the statutory audit
cease participation in the statutory audit not later than 5 years
from the date of his or her first appointment to carry out such
audit.</font></div>
</td>
<td style="vertical-align: top; width: 26%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The requirements under Irish company law relating to auditor
rotation will continue to apply due to CRH for so long as the
Preference Shares retain their current listing on Euronext Dublin
(or on any other European stock exchange).</font></div>
</td>
<td style="vertical-align: top; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
There is a requirement under the Sarbanes-Oxley Act of 2002 to
rotate auditor engagement partner every five years.</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 15%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Vote on Remuneration and Remuneration Policy</font></div>
</td>
<td style="vertical-align: top; width: 27%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Under SRD II, CRH is currently required to (i) put its director
remuneration policy to an advisory shareholder vote every four
years; and (ii) have an annual advisory shareholder &#x201C;say on
pay&#x201D; vote on its remuneration report.</font></div>
</td>
<td style="vertical-align: top; width: 26%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The requirements under SRD II relating to shareholder votes on
remuneration and the remuneration policy will continue to apply to
CRH for so long as the Preference Shares retain their current
listing on Euronext Dublin (or on any other European stock
exchange).</font></div>
</td>
<td style="vertical-align: top; width: 32%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
As an FPI, CRH is not currently required to hold the advisory votes
on setting executive compensation described in Section 2
(</font><font style="font-style: italic; color: #000000">CRH&#x2019;s Status as a
Foreign Private Issuer&#x2014;Obligations Related to Setting
Executive Compensation</font><font style="color: #000000">) of this
Part II (</font><font style="font-style: italic; color: #000000">Changes to the Corporate
Governance Rules, Securities Laws and Company Law applicable to CRH
following the Transaction</font><font style="font-weight: bold; color: #000000">)</font> <font style="color: #000000">below.</font></font></div>
</td>
</tr></table>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
2.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
CRH&#x2019;S Status as a Foreign Private Issuer</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Transaction, CRH is expected to continue to qualify
as an FPI until more than 50% of its outstanding voting securities
are directly or indirectly held by residents of the US as of the
last business day of CRH&#x2019;s most recently completed second
fiscal quarter, which is the date on which FPI status is tested. If
CRH fails to qualify as an FPI as of such date, it will cease to be
an FPI on the first day of its following fiscal year (i.e. if CRH
determines on 30 June 2024 that more than 50% of its Ordinary
Shares are held by US residents, it would become subject to US
domestic company reporting requirements and no longer be able to
rely on exemptions available to FPIs under the NYSE Rules on 1
January 2025). CRH expects that as a result of the Transaction, the
percentage of Ordinary Shares held by US residents will increase
gradually, although it is uncertain that CRH will lose FPI status,
or when it will lose such status, as a result of this
increase.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The following is a description of the principal implications if CRH
ceases to qualify as an FPI in the future:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x25CF;</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Reporting on US Domestic Forms</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Upon loss of FPI status, CRH will no longer be permitted to use FPI
forms (e.g. Form 20-F and Form 6-K) for its filings with the SEC
and instead will be required to use the forms available to US
domestic issuers, including:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
annual report would be filed on Form 10-K and include audited
financial statements prepared in accordance with US
GAAP;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">quarterly
reports would be filed on Form 10-Q with respect to each of the
first three fiscal quarters and include unaudited but reviewed
interim financial statements;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
occurrence of certain specified categories of events will require
the filing of a current report on Form 8-K.These reportable events
fall within the following broad categories:</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">Business and operations:</font>
<font style="color: #000000">entry into and termination of a
material definitive agreement, bankruptcy or
receivership.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">Financial information:</font>
<font style="color: #000000">acquisition or disposition of assets,
results of operations and financial condition, off-balance sheet
arrangements and material impairments.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">Securities and trading
markets:</font> <font style="color: #000000">delisting or transfer
of listing of securities, unregistered sales of securities and
material modifications to security holders&#x2019;
rights.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">Matters related to accountants
and financial statements:</font> <font style="color: #000000">changes in the certifying accountant and
non-reliance on previously issued financial statements or related
audit reports.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">Corporate governance and
management:</font> <font style="color: #000000">changes in control,
appointment and departure of directors and officers, amendments to
the articles of incorporation, bylaws or code of ethics,
nominations of directors by security holders and the results of
submission of matters to a vote of security
holders.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">Regulation FD
disclosure:</font> <font style="color: #000000">to correct or avoid
the selective disclosure of material non-public information, as
described below.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">Other events:</font>
<font style="color: #000000">insofar as they are considered to be
of importance to security holders.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH intends, on a voluntary basis, to commence filing periodic and
current reports under the Exchange Act using the forms applicable
to a US domestic issuer starting with its annual report on Form
10-K for the fiscal year ending 31 December 2023 and quarterly
reports on Form 10-Q thereafter.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x25CF;</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Regulation FD</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
US domestic issuers are subject to Regulation FD, which is designed
to eliminate the selective disclosure of material non-public
information (&#x201C;</font><font style="font-weight: bold; color: #000000">MNPI</font><font style="color: #000000">&#x201D;). Regulation FD would prohibit CRH or any
person acting on its behalf from selectively disclosing MNPI about
itself or its securities to certain persons outside the Company,
unless it also makes public disclosure of that information
&#x201C;simultaneously&#x201D; in the case of an intentional
disclosure, or &#x201C;promptly&#x201D; in the case of a
non-intentional disclosure, which means as soon as reasonably
practicable but in no event after the later of (i) 24 hours; or
(ii) the commencement of the next day&#x2019;s trading on the NYSE
after a senior official of CRH learns that there has been a
non-intentional selective disclosure.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Regulation FD compliant disclosure includes a Form 8-K, or another
method &#x201C;</font><font style="font-style: italic; color: #000000">that is reasonably designed to
provide broad, non-exclusionary distribution of the information to
the public</font><font style="color: #000000">&#x201D;. Regulation
FD applies to disclosures made to securities market professionals
(e.g., broker-dealers, buy and sell side analysts, institutional
investment managers, investment advisers, and investment
companies). It also applies to communications with securities
holders if it is reasonably foreseeable that they will purchase or
sell the securities on the basis of the non-public
information.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x25CF;</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Obligations Related to Proxy Rules under Section 14 of the Exchange
Act</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following loss of FPI status, CRH will become subject to the
SEC&#x2019;s proxy rules promulgated under Section 14(a) of the
Exchange Act, including those related to shareholders&#x2019;
proposals and director nominations. Under the proxy rules, CRH
would be required to deliver a proxy statement to its shareholders
before it could solicit proxies or consents with respect to its
Ordinary Shares. Irish law and the Constitution will continue to
regulate certain aspects of proxy solicitation, such as giving
notice to Shareholders of upcoming meetings and the subjects to be
discussed.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The proxy rules also require that the annual report be distributed
with or before the solicitation of proxies for the annual election
of directors and will require certain disclosures in such annual
report. If Shareholders vote at a general meeting on one or more
proposals regarding any item other than the election of directors,
the ratification of auditors, the adoption of or amendments to
employee benefit plans, any shareholder advisory vote on executive
compensation and shareholder proposals, CRH will be required to
file a preliminary proxy statement with the SEC at least ten
calendar days before it mails proxy materials to its Shareholders.
The SEC may choose to review the proxy statement.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Under Rule 14a-8 of the Exchange Act, subject to limited means for
excluding such proposals, a shareholder may seek to include
proposals in a company&#x2019;s proxy statement for all
shareholders&#x2019; consideration if they demonstrate
(individually) continuous ownership of at least:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">$2,000
in market value of the company&#x2019;s securities for at least
three years;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">$15,000
in market value of the company&#x2019;s securities for at least two
years; or</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">$25,000
in market value of the company&#x2019;s securities for at least one
year.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Rule 14a-18 would govern the nomination process if a shareholder
director nominee is submitted pursuant to applicable Irish law or
the Constitution.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x25CF;</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Obligations Related to Setting Executive Compensation</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Once subject to the proxy rules under Section 14 of the Exchange
Act, CRH will be required to hold the following non-binding
advisory votes on executive compensation:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">at
least once every three years, an advisory vote is required
regarding the compensation of the most highly compensated executive
officers (but not all directors), known as &#x201C;say-on-pay&#x201D;
votes.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">at
least once every six years, a separate shareholder vote on whether
&#x201C;say-on-pay&#x201D; votes should be held every one, two or
three years, known as &#x201C;say-when-on-pay&#x201D; votes or
&#x201C;frequency votes&#x201D;.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">advisory
shareholder vote required for executive golden parachute
compensation in connection with an acquisition or
disposition.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x25CF;</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Obligations Related to Disclosing Executive
Compensation</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Upon loss of FPI status, CRH will be required, under SEC rules, to
make certain public disclosures regarding executive compensation.
Many of these relate to &#x201C;named executive officers&#x201D;
defined as (i) all individuals serving as CEO or CFO; (ii) the
company&#x2019;s three most highly compensated executive officers
other than the CEO and CFO who were serving as executive officers
at the end of the last fiscal year; and (iii) up to two additional
individuals for whom disclosure would have been provided pursuant
to (ii) but for the fact that the individual was not serving as an
executive officer at the end of the last fiscal year. The required
compensation disclosure includes:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x25CF;</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Compensation data:</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">all
compensation paid to named executive officers on an individual
basis in tabular format, including a &#x201C;compensation discussion
and analysis&#x201D; explaining all material elements of CRH&#x2019;s
compensation of the named executive officers; and</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
table providing all information on compensation to directors for
the last completed fiscal year covering fees earned or paid in
cash, equity awards and non-equity incentive plan compensation, the
change in pension value and nonqualified deferred compensation
earnings and all other compensation, together with a narrative
description of any material factors necessary for an understanding
of the disclosure in the table.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x25CF;</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Comparative metrics:</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
ratio of annual total CEO compensation compared to the median
annual compensation of all of its employees (excluding the CEO) on
a global basis; and</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">comparison
of the CEO&#x2019;s total compensation and the average total
compensation of the other named executive officers against the
company&#x2019;s total shareholder return (and comparison of the
company&#x2019;s total shareholder return against the return for a
peer group).</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">CRH
will be required to disclose and file certain contracts related to
executive compensation and then in effect as exhibits to its annual
reports on Form 10-K or quarterly reports on Form
10-Q.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x25CF;</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Obligations Related to &#x201C;Insiders&#x201D; Trading in, and
Beneficial Ownership of, CRH Equity Securities under Section 16 of
the Exchange Act</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Upon loss of FPI status, Section 16 of the Exchange Act will
subject CRH&#x2019;s &#x201C;Section 16 insiders&#x201D; to disclosure
and other obligations related to their trading in, and beneficial
ownership of, the equity securities of CRH. Section 16 of the
Exchange Act will require &#x201C;insiders&#x201D; to report their
initial ownership of equity securities and all subsequent changes
of ownership, return to CRH certain &#x201C;short-swing
profits&#x201D; from trading its equity securities and refrain from
making short sales of CRH&#x2019;s equity securities. &#x201C;Section
16 insiders&#x201D; include directors (both executive and
non-executive), certain officers (president or CEO, principal
financial officer, principal accounting officer, any vice president
in charge of a principal business unit, division or function and
any other person who performs significant policy-making functions
for the company or its subsidiaries) and beneficial owners of more
than 10% of CRH&#x2019;s registered equity securities (i.e. the
Ordinary Shares).</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
PART III</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold"><font style="font-family: Times New Roman; font-size: 13px">SUMMARY OF THE TAX
CONSEQUENCES OF THE TRANSACTION</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
1.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Irish Tax Considerations</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(a)</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Scope of Summary</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
The following is a general summary of the material Irish tax
considerations applicable to persons who are the beneficial owners
of Ordinary Shares or ADSs and references to &#x201C;Ordinary
Shareholders&#x201D; or &#x201C;holders of ADSs&#x201D; in this
Section 1 of Part III (</font><font style="font-style: italic; color: #000000">Summary of the Tax
Consequences of the Transaction</font><font style="color: #000000">) should be construed accordingly. The summary
contained in this Section 1 of Part III (</font><font style="font-style: italic; color: #000000">Summary of the Tax
Consequences of the Transaction)</font> <font style="color: #000000">is based on our understanding of existing Irish
tax law and the published practice of the Revenue Commissioners of
Ireland (&#x201C;</font><font style="font-weight: bold; color: #000000">Irish
Revenue</font><font style="color: #000000">&#x201D;) at the date of
this Circular. Legislative, administrative or judicial changes may
modify the tax consequences described in this Section 1 of Part III
(</font><font style="font-style: italic; color: #000000">Summary of
the Tax Consequences of the Transaction)</font><font style="color: #000000">, possibly with retroactive effect. Furthermore,
we can provide no assurances that the tax consequences contained in
this summary will not be challenged by Irish Revenue or will be
sustained by an Irish court if they were to be
challenged.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The following summary does not constitute tax advice and is
intended only as a general guide. The following summary is not
exhaustive and Ordinary Shareholders and holders of ADSs should
consult their own tax advisers about the Irish tax consequences
(and the tax consequences under the laws of other relevant
jurisdictions), which may arise as a result of the Transaction and
the acquisition, ownership and disposition of Ordinary Shares in
the future. Furthermore, the following summary applies only to
Ordinary Shareholders and holders of ADSs who currently hold their
Ordinary Shares or ADSs (as applicable) as capital assets and does
not apply to all categories of Ordinary Shareholders or holders of
ADSs, such as dealers in securities, trustees, insurance companies,
collective investment schemes, pension funds or Ordinary
Shareholders or holders of ADSs who have, or who are deemed to
have, acquired their Ordinary Shares or ADSs (as applicable) by
virtue of an office or employment and such persons may be subject
to special rules.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(b)</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Taxation of Chargeable Gains</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Ordinary Shareholders and holders of ADSs should not be liable to
Irish CGT as a result of the Transaction on the basis that the
Transaction should not be treated as giving rise to a disposal of
the beneficial ownership of the Ordinary Shares (including where
such Ordinary Shares are represented by ADSs) for CGT
purposes.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The on-going Irish CGT treatment of disposals of Ordinary Shares
should not change as a result of the Transaction.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Transaction, Ordinary Shareholders who are neither
resident nor ordinarily resident in Ireland for Irish tax purposes
should not be liable to CGT to the extent a gain is realised on a
disposal of Ordinary Shares (including DIs) unless such Ordinary
Shares are used, held or acquired for the purpose of a trade or
business carried on by such Ordinary Shareholder in Ireland through
a branch or an agency.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
An Ordinary Shareholder who is an individual and is temporarily not
resident in Ireland may in certain circumstances, under Irish
anti-avoidance legislation, still be liable for CGT on any
chargeable gain realised upon the subsequent disposal of Ordinary
Shares during the period in which such individual is a non-Irish
resident.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Transaction, a disposal by an Irish resident or
ordinarily resident Ordinary Shareholder of its Ordinary Shares
may, depending on the circumstances (including the availability of
exemptions and reliefs), give rise to a chargeable gain or
allowable loss for that Ordinary Shareholder. The rate of CGT is
currently 33%.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(c)</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Irish Stamp Duty</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The rate of stamp duty (where applicable) on transfers of shares of
Irish incorporated companies is 1% of the greater of the price paid
or market value of the shares acquired. Where Irish stamp duty
arises, it is generally a liability of the transferee. However, in
the case of a gift or transfer at less than fair market value, all
parties to the transfer are jointly and severally
liable.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Ordinary Shareholders who currently hold Ordinary Shares should not
have a liability to stamp duty in respect of the Transaction on the
basis that:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">there
should be no change in the beneficial ownership of the Ordinary
Shares as a result of the transfer of the Ordinary Shares into DTC;
and</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
transfer into DTC is not effected in contemplation of a sale of
such Ordinary Shares by a beneficial owner to a third
party.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Accordingly, unless an Ordinary Shareholder also effects a change
in beneficial ownership of the Ordinary Shares, an Ordinary
Shareholder should have no liability to stamp duty on the
Transaction.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Current holders of ADSs as part of the ADR Programme should also
not have a liability to stamp duty in respect of the Transaction on
the basis that:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">there
is no change in the beneficial ownership of the underlying Ordinary
Shares represented by the ADSs; and</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
cancellation of the ADSs and the subsequent receipt by the DTC
Nominee, or the registered holder or the Exchange Agent on behalf
of the holders of Certificated ADSs of such number of Ordinary
Shares as is equal to the number of Ordinary Shares that such ADSs
represent is not effected in contemplation of a sale of such
Ordinary Shares by a beneficial owner to a third
party.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Accordingly, unless a current holder of ADSs as part of the ADR
Programme also effects a change in beneficial ownership of the
underlying Ordinary Shares, such holder should have no liability to
stamp duty as a result of the Transaction.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Transaction, Irish stamp duty may be payable in
respect of transfers of Ordinary Shares, depending on the manner in
which the Ordinary Shares are held and the way in which transfers
of the Ordinary Shares are effected. CRH expects to enter into
arrangements with DTC to allow the Ordinary Shares to be settled
through the facilities of DTC. As such, the summary below discusses
separately, Ordinary Shareholders who hold their Ordinary Shares
through DTC and those who do not.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Ordinary Shares held through DTC</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Irish Revenue has confirmed in response to a submission made by the
Company that transfers of Ordinary Shares effected by means of the
transfer of book-entry interests in DTC will not be subject to
Irish stamp duty.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Ordinary Shares held outside of DTC or transferred into or out of
DTC</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
A transfer of Ordinary Shares other than through DTC (including a
transfer of DIs within the CREST System) will be subject to Irish
stamp duty (subject to any available exemption or
relief).</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Holders of Ordinary Shares wishing to transfer their Ordinary
Shares into (or out of) DTC after the Transaction may do so without
giving rise to Irish stamp duty provided that:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">there
is no change in the beneficial ownership of such Ordinary Shares as
a result of the transfer; and</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
transfer into (or out of) DTC is not effected in contemplation of a
sale of such Ordinary Shares by a beneficial owner to a third
party.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(d)</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Dividend Withholding Tax</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Irish dividend withholding tax (&#x201C;</font><font style="font-weight: bold; color: #000000">DWT</font><font style="color: #000000">&#x201D;) should not arise as a result of the
Transaction.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Transaction, unless exempted, a withholding
(currently at a rate of 25%) will apply to dividends or other
relevant distributions paid by CRH. The withholding tax requirement
will not apply to distributions paid to certain categories of Irish
resident Ordinary Shareholders and certain categories of non-Irish
resident Ordinary Shareholders.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Ordinary Shares held by Irish resident Ordinary
Shareholders</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
The following Irish resident Ordinary Shareholders,</font>
<font style="font-style: italic; color: #000000">inter
alia</font><font style="color: #000000">, are exempt from DWT if
they are beneficially entitled to such distribution and if, on a
timely basis in advance of the payment of any relevant
distribution, the Transfer Agent, or in respect of Ordinary Shares
held in uncertificated form, any qualifying intermediary appointed
by CRH, has received from the holder, an appropriate declaration of
entitlement to exemption:</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Irish
resident companies;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">pension
schemes approved by the Irish Revenue;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">qualifying
fund managers or qualifying savings managers in relation to
approved retirement funds or approved minimum retirement
funds;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">Personal Retirement Savings Account
(&#x201C;</font><font style="font-weight: bold; color: #000000">PRSA</font><font style="color: #000000">&#x201D;) administrators who receive the relevant
distribution as income arising in respect of PRSA
assets;</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">qualifying
employee share ownership trusts;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">collective
investment undertakings;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">tax-exempt
charities;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">designated
brokers receiving the distribution for special portfolio investment
accounts;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">persons
who are entitled to exemption from income tax on distributions in
respect of an investment in whole or in part of payments received
in respect of a civil action or from the Personal Injuries
Assessment Board for damages in respect of mental or physical
infirmity;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">certain
qualifying trusts established for the benefit of an incapacitated
individual and/or persons in receipt of income from such a
qualifying trust;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">persons entitled to exemption from income tax by
virtue of Section 192(2) of the Taxes Consolidation Act
(&#x201C;</font><font style="font-weight: bold; color: #000000">TCA</font><font style="color: #000000">&#x201D;) 1997;</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">unit
trusts to which Section 731(5)(a) of the TCA 1997 applies;
or</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">certain
Irish Revenue approved amateur and athletic sport
bodies.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Ordinary Shares held by non-Irish resident Ordinary
Shareholders</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
The following non-Irish resident Ordinary Shareholders are exempt
from DWT if they are beneficially entitled to the distribution and
(subject to the section entitled &#x201C;</font><font style="font-style: italic; color: #000000">Ordinary Shares held by US
resident Ordinary Shareholders</font><font style="color: #000000">&#x201D; below), if, on a timely basis in advance
of the payment of any relevant distribution, the Transfer Agent or,
in respect of Ordinary Shares held in uncertificated form, any
qualifying intermediary appointed by CRH, has received from the
holder of such Ordinary Shares an appropriate declaration of
entitlement to exemption:</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">persons (other than a company) who (i) are neither
resident nor ordinarily resident in Ireland; and (ii) are resident
for tax purposes in (a) a country which has signed a Double
Taxation Agreement with Ireland (a &#x201C;</font><font style="font-weight: bold; color: #000000">tax treaty
country</font><font style="color: #000000">&#x201D;); or (b) an EU
member state other than Ireland;</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">companies
not resident in Ireland which are resident in an EU member state or
a tax treaty country and are not controlled, directly or
indirectly, by an Irish resident or Irish residents;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">companies
not resident in Ireland which are directly or indirectly controlled
by a person or persons who are, by virtue of the law of a tax
treaty country or an EU member state, resident for tax purposes in
a tax treaty country or an EU member state other than Ireland and
which are not controlled directly or indirectly by persons who are
not resident for tax purposes in a tax treaty country or EU member
state;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">companies
not resident in Ireland, the principal class of shares of which is
substantially and regularly traded on a recognised stock exchange
in a tax treaty country or an EU member state including Ireland or
on an approved stock exchange; or</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">companies
not resident in Ireland that are 75% subsidiaries of a single
company, or are wholly-owned by two (2) or more companies, in
either case the principal classes of shares of which is or are
substantially and regularly traded on a recognised stock exchange
in a tax treaty country or an EU member state including Ireland or
on an approved stock exchange.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
For non-Irish Ordinary Shareholders that cannot avail themselves of
one of Ireland&#x2019;s domestic law exemptions from DWT, it may be
possible for such Ordinary Shareholders to rely on the provisions
of a double tax treaty to which Ireland is party to reduce the rate
of DWT.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
In practice, in order to ensure sufficient time to process the
receipt of DWT forms, a holder of Ordinary Shares should, where
required, furnish the relevant DWT form to:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">its
broker (and the relevant information is further transmitted to any
qualifying intermediary appointed by CRH) before the record date
for the distribution (or such later date before the distribution
payment date as may be notified to the holder of Ordinary Shares by
the broker) if its Ordinary Shares are held in uncertificated form;
or</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Transfer Agent at least seven Business Days before the record date
for the distribution if its Ordinary Shares are held in
&#x2018;registered form&#x2019;.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Ordinary Shares held by US resident Ordinary
Shareholders</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
A submission has been made to Irish Revenue to confirm that
distributions paid in respect of Ordinary Shares that are owned by
a US resident and held through DTC will not be subject to DWT
provided the address of the beneficial owner of such Ordinary
Shares in the records of the broker holding such Ordinary Shares is
in the United States and is supported by a W9 Form or similar (and
such broker has further transmitted the relevant information to a
qualifying intermediary appointed by CRH). It is expected that this
confirmation will be granted. Such Ordinary Shareholders may wish
to ensure that their information is properly recorded by their
brokers (so that such brokers can further transmit the relevant
information to a qualifying intermediary appointed by
CRH).</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Distributions paid in respect of Ordinary Shares that are held
outside of DTC and are owned by a US resident will not be subject
to DWT if such Ordinary Shareholder satisfies the conditions of one
of the exemptions referred to above in the section entitled
&#x201C;</font><font style="font-style: italic; color: #000000">Ordinary Shares held by
non-Irish resident Ordinary Shareholders</font><font style="color: #000000">&#x201D; including the requirement to provide a
completed IRS Form 6166 with a valid DWT form to CRH&#x2019;s
Transfer Agent at least seven Business Days before the record date
for the distribution to confirm its US residence and claim an
exemption. Such Ordinary Shareholders may wish to ensure that they
complete the appropriate IRS Form 6166 with a DWT form and provide
them to CRH&#x2019;s Transfer Agent as soon as
possible.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
If any Ordinary Shareholder that is resident in the United States
receives a distribution from which DWT has been withheld, the
Ordinary Shareholder should generally be entitled to apply for a
refund of such DWT from the Irish Revenue, provided the Ordinary
Shareholder is beneficially entitled to the
distribution.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Ordinary Shares held by other persons</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Ordinary Shareholders that do not fall within any of the categories
specifically referred to above may nonetheless fall within other
exemptions from DWT. If any Ordinary Shareholders are exempt from
DWT, but receive distributions subject to DWT, such Ordinary
Shareholders may apply for refunds of such DWT from the Irish
Revenue.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Distributions paid in respect of Ordinary Shares held through DTC
that are owned by a partnership formed under the laws of a tax
treaty country and where all the underlying partners are residents
in a tax treaty country should be entitled to exemption from DWT if
all of the partners complete the appropriate DWT forms and provide
them to their brokers (so that such brokers can further transmit
the relevant information to a qualifying intermediary appointed by
CRH) before the record date for the distribution (or such later
date before the distribution payment date as may be notified to the
Ordinary Shareholder by the broker). If any partner is not a
resident of a tax treaty country, no partner is entitled to
exemption from DWT.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Qualifying intermediary</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Prior to paying any distribution, CRH will put in place an
agreement with an entity that is recognised by the Irish Revenue as
a &#x201C;qualifying intermediary&#x201D;, which will provide for
certain arrangements relating to distributions in respect of
Ordinary Shares that are held through DTC (the
&#x201C;</font><font style="font-weight: bold; color: #000000">deposited
securities</font><font style="color: #000000">&#x201D;). The
agreement will provide that the qualifying intermediary shall
distribute or otherwise make available to Cede &amp; Co., as
nominee for DTC, any cash dividend or other cash distribution with
respect to the deposited securities after CRH delivers or causes to
be delivered to the qualifying intermediary the cash to be
distributed.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH will rely on information received directly or indirectly from
its qualifying intermediary, brokers and its Transfer Agent in
determining where Ordinary Shareholders reside, whether they have
provided the required US tax information and whether they have
provided the required DWT forms.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(e)</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Capital Acquisitions Tax</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Irish capital acquisitions tax (&#x201C;</font><font style="font-weight: bold; color: #000000">CAT</font><font style="color: #000000">&#x201D;) should not arise by virtue of the
Transaction.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Transaction, a gift or inheritance of Ordinary Shares
(including DIs and Ordinary Shares held through DTC) should be
within the charge to CAT notwithstanding that the donor or the
donee/successor in relation to such gift or inheritance is
domiciled and resident outside Ireland. CAT is currently charged at
a rate of 33% above a tax-free threshold.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
2.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
UK Tax Considerations</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">2.1</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Scope of Summary</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
The following is a general summary of the material United Kingdom
tax considerations applicable to persons who are the beneficial
owners of Ordinary Shares and who have neither lent nor borrowed
their shares generally and in particular those who are resident
(and, in the case of individuals, domiciled) in the United Kingdom
for United Kingdom tax purposes (&#x201C;</font><font style="font-weight: bold; color: #000000">UK Ordinary
Shareholders</font><font style="color: #000000">&#x201D;). The
summary contained in this Section 2 of Part III
(</font><font style="font-style: italic; color: #000000">Summary of
the Tax Consequences of the Transaction)</font> <font style="color: #000000">is based on our understanding of existing United
Kingdom tax law and the published practice of His Majesty&#x2019;s
Revenue and Customs (&#x201C;</font><font style="font-weight: bold; color: #000000">HMRC</font><font style="color: #000000">&#x201D;) at the date of this Circular.
Legislative, administrative or judicial changes may modify the tax
consequences described in this Section 2 of Part III
(</font><font style="font-style: italic; color: #000000">Summary of
the Tax Consequences of the Transaction)</font><font style="color: #000000">, possibly with retroactive effect. Furthermore,
we can provide no assurances that the tax consequences contained in
this summary will not be challenged by HMRC or will be sustained by
a United Kingdom court if they were to be
challenged.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The following summary does not constitute tax advice and is
intended only as a general guide. It relates only to certain
limited aspects of the United Kingdom taxation treatment of
Ordinary Shareholders or UK Ordinary Shareholders. It may not apply
to certain UK Ordinary Shareholders, such as traders,
broker-dealers, dealers in securities, intermediaries, insurance
companies and collective investment schemes, shareholders who have
(or are deemed to have) acquired their Ordinary Shares by virtue of
an office or employment or who are officers or employees or
individual shareholders who own 10% or more of the issued share
capital of CRH (including in certain circumstances, shares
comprised in a settlement of which the shareholder is a settlor and
shares held by a connected person as well as shares transferred by
a shareholder pursuant to a repurchase or stock lending
arrangement). Such persons may be subject to special rules. The
following statements may not apply where CRH offers scrip dividends
in lieu of cash. Ordinary Shareholders should consult their own tax
advisers about the United Kingdom tax consequences (and the tax
consequences under the laws of other relevant jurisdictions), which
may arise as a result of the Transaction and the acquisition,
ownership and disposition of Ordinary Shares in the
future.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">2.2</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Cancellation of CDIs or Belgian Law Rights for underlying
Shares</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
If a UK Ordinary Shareholder holding CDIs or Belgian Law Rights
takes necessary steps to hold their uncertificated Ordinary Shares
in certificated form so that they do not participate in the
Settlement System Migration (as described in paragraph 2 of Part
V</font> <font style="font-style: italic; color: #000000">(Settlement and Dealings in
Ordinary Shares following the Settlement System
Migration</font><font style="color: #000000">) of this Circular):
(i) the UK Ordinary Shareholder is not expected to be liable to
United Kingdom capital gains tax or corporation tax on chargeable
gains as a result of that direct registration; (ii) the base cost
in the Ordinary Shares is expected to be the same as the base cost
in the CDIs or Belgian Law Rights currently held; and (iii) no
United Kingdom stamp duty or SDRT is expected to be required to be
paid as a result of that direct registration. HMRC is expected to
take the view that there will have been a disposal of the CDIs
and/or Belgian Law Rights (as distinct from the underlying Ordinary
Shares) for the purposes of United Kingdom capital gains tax or
corporation tax on chargeable gains and that the usual
computational rules will apply; but as it is not expected that any
consideration (beyond the receipt of the Ordinary Shares
themselves) would be received by a UK Ordinary Shareholder for the
disposal of the CDIs and/or Belgian Law Rights, no chargeable gains
should arise.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">2.3</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Settlement System Migration</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
UK Ordinary Shareholders holding CDIs or Belgian Law Rights are not
expected to be liable to United Kingdom capital gains tax or
corporation tax on chargeable gains as a result of the Settlement
System Migration, either on the basis that the Settlement System
Migration does not give rise (or should not be treated as giving
rise) to a disposal of Ordinary Shares, or on the basis that under
the securities identification rules any disposal should be treated
as being of the interest in Ordinary Shares acquired in the
Settlement System Migration (whether or not held as a DI) and
therefore at no gain and no loss. HMRC is expected to take the view
that there will have been a disposal of the CDIs and/or Belgian Law
Rights (as distinct from the underlying Ordinary Shares) for the
purposes of United Kingdom capital gains tax or corporation tax on
chargeable gains and that the usual computational rules will apply;
but as it is not expected that any consideration (beyond the
receipt of the DIs in respect of the DTC book-entry interests in
the Ordinary Shares themselves) would be received by a UK Ordinary
Shareholder for the disposal of the CDIs and/or Belgian Law Rights,
no chargeable gains should arise. There is therefore expected to be
no effect on the base cost available to be taken into account by UK
Ordinary Shareholders in computing the gain on any subsequent
disposals.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
No United Kingdom stamp duty or SDRT is expected to be required to
be paid in respect of the Settlement System Migration.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">2.4</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Cancellation of DIs for underlying Ordinary Shares</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Following the Transaction, if a UK Ordinary Shareholder holding DIs
effects the cancellation of those DIs as described in paragraph 4
of Part V</font> <font style="font-style: italic; color: #000000">(Settlement and Dealings in
Ordinary Shares following the Settlement System</font> <font style="color: #000000">Migration) of this Circular: (i) the UK Ordinary
Shareholder is not expected to be liable to United Kingdom capital
gains tax or corporation tax on chargeable gains as a result of the
cancellation; (ii) the base cost in the Ordinary Shares held
through the nominated DTC Participant following the cancellation is
expected to be the same as the base cost in the DIs; and (iii) no
United Kingdom stamp duty or SDRT is expected to be required to be
paid as a result of the cancellation. HMRC is expected to take the
view that there will have been a disposal of the DIs (as distinct
from the underlying Ordinary Shares or DTC book-entry interests)
for the purposes of United Kingdom capital gains tax or corporation
tax on chargeable gains and that the usual computational rules will
apply; but as it is not expected that any consideration (beyond the
receipt of the DTC book-entry interests in the Ordinary Shares
themselves) would be received by a UK Ordinary Shareholder for the
disposal of the DIs, no chargeable gains should
arise.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">2.5</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Dividends</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Following the Transaction, a beneficial owner of DIs in respect of
Ordinary Shares (or indeed of DTC book-entry interests in Ordinary
Shares) is expected to be treated for UK tax purposes as the
beneficial owner of the corresponding number of Ordinary Shares
held through DTC for the benefit of the DI Depositary. On that
basis, if a UK Ordinary Shareholder receives a dividend on his or
her Ordinary Shares (including Ordinary Shares represented by DIs)
and Irish tax is withheld from the payment of the dividend (see
Irish tax considerations in Section 1 of this Part III
(</font><font style="font-style: italic; color: #000000">Summary of
the Tax Consequences of the Transaction)</font> <font style="color: #000000">for comments on the withholding tax position),
credit for the Irish tax may be available for set-off against any
liability to UK corporation tax or UK income tax on the dividend.
The amount of the credit will normally be equal to the lesser of:
(i) the amount withheld once appropriate double tax treaty claims
have been made by the UK Ordinary Shareholder to mitigate Irish
withholding tax suffered; and (ii) the liability to UK tax on the
dividend. The credit will not normally be available for set-off
against a UK Ordinary Shareholder&#x2019;s liability to UK tax other
than on the dividend and, to the extent that the credit is not set
off against UK tax on the dividend, the credit will be
lost.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(a)</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Individuals</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">UK
Ordinary Shareholders who are within the charge to UK income tax
will pay no tax on their cumulative dividend income in a tax year
(6 April to 5 April of the following calendar year) up to an
allowance (&#xA3;1,000 for the 2023/24 tax year and &#xA3;500 for
the 2024/25 tax year and subsequent tax years). The rates of income
tax on dividends received above the annual dividend allowance are
currently (i) 8.75% for basic rate taxpayers; (ii) 33.75% for
higher rate taxpayers; and (iii) 39.35% for additional rate
taxpayers. Dividend income that is within the dividend allowance
counts towards an individual&#x2019;s basic or higher rate limits
and will therefore affect the rate of tax that is due on any
dividend income in excess of the annual dividend allowance. In
calculating into which tax band any dividend income over the
allowance falls, savings and dividend income are treated as the
highest part of an individual&#x2019;s income. Where an individual
has both savings and dividend income, the dividend income is
treated as the top slice.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(b)</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Corporate shareholders</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">UK
Ordinary Shareholders who are within the charge to UK corporation
tax will be subject to UK corporation tax on any dividends on the
Ordinary Shares unless certain conditions for exemption are
satisfied. The exemption is of wide application and such UK
Ordinary Shareholders will therefore ordinarily not be subject to
UK corporation tax on the dividends received on the Ordinary
Shares.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">2.6</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Taxation of chargeable gains</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
A disposal or deemed disposal of Ordinary Shares (including the DIs
or DTC book-entry interests and Ordinary Shares represented by
them) by a UK Ordinary Shareholder may, depending on the UK
Ordinary Shareholder&#x2019;s particular circumstances and subject
to any available exemption or relief, give rise to a chargeable
gain or allowable loss for the purposes of capital gains tax or
corporation tax on chargeable gains.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Individuals who are temporarily non-resident in the UK may, in
certain circumstances, be subject to capital gains tax in respect
of gains realised on a disposal of Ordinary Shares during their
period of non-residence.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">2.7</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
United Kingdom Stamp Duty and SDRT</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
No UK stamp duty will be payable in respect of a paperless transfer
of Ordinary Shares for which no written instrument of transfer is
used.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
No UK stamp duty will be payable on a written instrument of
transfer of Ordinary Shares if that transfer instrument is executed
and retained outside the UK and does not relate to any property
situated in the UK or to any other matter or thing done or to be
done in the UK (which may include, without limitation, the
involvement of UK bank accounts in payment mechanics).</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
No UK SDRT will arise in respect of an agreement to transfer
Ordinary Shares, provided that the Ordinary Shares are not
registered in a register that is kept in the UK, or to transfer DTC
book-entry interests in Ordinary Shares.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
No UK stamp duty will arise on transfers of DIs on the assumption
that no written instrument of transfer is used to effect such a
transfer.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
No UK SDRT will arise on transfers of DIs, provided that (i) the
Ordinary Shares represented by the DIs are of the same class as
shares in CRH that are listed on a &#x2018;recognised stock
exchange&#x2019; for UK tax purposes, (ii) the Ordinary Shares are
not registered in a register that is kept in the UK, and (iii) CRH
(as a non-UK incorporated company) remains centrally managed and
controlled outside the UK. Ordinary Shares that are included in the
Official List and admitted to trading on the Main Market of the
LSE, and/or officially listed in the US and admitted to trading on
the NYSE, are regarded as listed on a recognised stock exchange for
UK tax purposes.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
3.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Material US Federal Income Tax Considerations</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
This section describes the material United States federal income
tax consequences of the Transaction to the holders of Ordinary
Shares and of owning Ordinary Shares. It applies to you only if you
hold your Ordinary Shares as capital assets for tax purposes. This
discussion addresses only United States federal income taxation and
does not discuss all of the tax consequences that may be relevant
to you in light of your individual circumstances, including
foreign, state or local tax consequences, estate and gift tax
consequences, and tax consequences arising under the Medicare
contribution tax on net investment income or the alternative
minimum tax. This section does not apply to you if you are a member
of a special class of holders subject to special rules,
including:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
dealer in securities;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
trader in securities that elects to use a mark-to-market method of
accounting for securities holdings;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
tax-exempt organization;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
life insurance company;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
person that actually or constructively owns 10% or more of the
combined voting power of our voting stock or of the total value of
our stock;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
person that holds Ordinary Shares as part of a straddle or a
hedging or conversion transaction;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
person that purchases or sells Ordinary Shares as part of a wash
sale for tax purposes; or</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
US holder (as defined below) whose functional currency is not the
US dollar.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
This section is based on the Internal Revenue Code of 1986, as
amended, its legislative history, existing and proposed
regulations, published rulings and court decisions, all as
currently in effect, as well as on the Convention between the
Government of the United States of America and the Government of
Ireland for the Avoidance of Double Taxation and the Prevention of
Fiscal Evasion with Respect to Taxes on Income and Capital Gains
(the &#x201C;</font><font style="font-weight: bold; color: #000000">Treaty</font><font style="color: #000000">&#x201D;). These authorities are subject to change,
possibly on a retroactive basis.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
If an entity or arrangement that is treated as a partnership for
United States federal income tax purposes holds the Ordinary
Shares, the United States federal income tax treatment of a partner
will generally depend on the status of the partner and the tax
treatment of the partnership. A partner in a partnership holding
the Ordinary Shares should consult its tax advisor with regard to
the United States federal income tax treatment of an investment in
the Ordinary Shares.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
For the purposes of this discussion, you are a
&#x201C;</font><font style="font-weight: bold; color: #000000">US
holder</font><font style="color: #000000">&#x201D; if you are a
beneficial owner of Ordinary Shares and you are, for United States
federal income tax purposes:</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
citizen or resident of the United States, a domestic corporation,
an estate whose income is subject to United States federal income
tax regardless of its source, or a trust if a United States court
can exercise primary supervision over the trust&#x2019;s
administration and one or more United States persons are authorized
to control all substantial decisions of the trust; and</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">not
a resident of, or ordinarily resident in Ireland for purposes of
Irish taxes.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
A &#x201C;</font><font style="font-weight: bold; color: #000000">non-US
holder</font><font style="color: #000000">&#x201D; is a beneficial
owner of Ordinary Shares that is not a United States person and is
not a partnership for United States federal income tax
purposes.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
You should consult your own tax advisor regarding the United States
federal, state and local tax consequences of owning and disposing
of Ordinary Shares in your particular circumstances.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Consequences of the Transaction</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
For United States federal income tax purposes, the Transaction
should not be treated as a sale, exchange or other taxable event to
the holders of Ordinary Shares.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Consequences of the Ownership of Ordinary Shares</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">3.1</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">US
Holders</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">The tax treatment of your Ordinary Shares will
depend in part on whether or not we are classified as a passive
foreign investment company, or &#x201C;</font><font style="font-weight: bold; color: #000000">PFIC</font><font style="color: #000000">&#x201D;, for United States federal income tax
purposes. Except as discussed below under &#x201C;PFIC
Classification&#x201D;, this discussion assumes that we are not
classified as a PFIC for United States federal income tax
purposes.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(a)</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Distributions</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Under
the United States federal income tax laws, the gross amount of any
distribution we pay out of our current or accumulated earnings and
profits (as determined for United States federal income tax
purposes), other than certain pro-rata distributions of our shares,
will be treated as a dividend that is subject to United States
federal income taxation. If you are a non-corporate US holder,
dividends that constitute qualified dividend income will be taxable
to you at the preferential rates applicable to long-term capital
gains provided that you hold the Ordinary Shares for more than 60
days during the 121 day period beginning 60 days before the
ex-dividend date and meet other holding period requirements.
Dividends we pay with respect to the Ordinary Shares generally will
be qualified dividend income provided that, in the year that you
receive the dividend, the Ordinary Shares are readily tradable on
an established securities market in the United States. Our Ordinary
Shares will be listed on the NYSE and we therefore expect that
dividends will be qualified dividend income.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">You
must include any Irish tax withheld from the dividend payment in
this gross amount even though you do not in fact receive it. The
dividend is taxable to you when you receive the dividend, actually
or constructively. The dividend will not be eligible for the
dividends received deduction generally allowed to United States
corporations in respect of dividends received from other United
States corporations. The amount of the dividend distribution that
you must include in your income will be the US dollar value of the
payments made on the date the dividend is distributed, regardless
of whether the payment is in fact converted into US dollars.
Generally, any gain or loss resulting from currency exchange
fluctuations during the period from the date the dividend is
distributed to the date you convert the payment into US dollars
will be treated as ordinary income or loss and will not be eligible
for the special tax rate applicable to qualified dividend income.
The gain or loss generally will be income or loss from sources
within the United States for foreign tax credit limitation
purposes. Distributions in excess of current and accumulated
earnings and profits, as determined for United States federal
income tax purposes, will be treated as a non-taxable return of
capital to the extent of your basis in the Ordinary Shares and
thereafter as capital gain. However, we do not expect to calculate
earnings and profits in accordance with United States federal
income tax principles. Accordingly, you should expect to generally
treat distributions we make as dividends.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Subject
to certain limitations and the following sentence, the Irish tax
withheld in accordance with the Treaty and paid over to Ireland
will be creditable or deductible against your United States federal
income tax liability. However, under recently finalized Treasury
regulations, it is possible that taxes may not be creditable unless
you are eligible for and elect to apply the benefits of the Treaty.
Special rules apply in determining the foreign tax credit
limitation with respect to dividends that are subject to the
preferential tax rates. Any Irish tax withheld from distributions
will not be eligible for a foreign tax credit to the extent an
exemption from the tax withheld is available to the US
holder.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Dividends
will generally be income from sources outside the United States and
will generally be &#x201C;passive&#x201D; income for purposes of
computing the foreign tax credit allowable to you. However, if (a)
we are 50% or more owned, by vote or value, by United States
persons and (b) at least 10% of our earnings and profits are
attributable to sources within the United States, then for foreign
tax credit purposes, a portion of our dividends would be treated as
derived from sources within the United States. With respect to any
dividend paid for any taxable year, the United States source ratio
of our dividends for foreign tax credit purposes would be equal to
the portion of our earnings and profits from sources within the
United States for such taxable year, divided by the total amount of
our earnings and profits for such taxable year.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(b)</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Sales or Dispositions</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">If
you sell or otherwise dispose of your Ordinary Shares, you will
recognize capital gain or loss for United States federal income tax
purposes equal to the difference between the US dollar value of the
amount that you realize and your tax basis, determined in US
dollars, in your Ordinary Shares. Capital gain of a non-corporate
US holder is generally taxed at preferential rates where the
property is held for more than one year. The gain or loss will
generally be income or loss from sources within the United States
for foreign tax credit limitation purposes.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(c)</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
PFIC Classification</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">We
believe that we should not be currently classified as a PFIC for
United States federal income tax purposes and we do not expect to
become a PFIC in the foreseeable future. However, this conclusion
is a factual determination that is made annually and thus may be
subject to change. It is therefore possible that we could become a
PFIC in a future taxable year.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">In
general, we will be a PFIC in a taxable year if:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">at
least 75% of our gross income for the taxable year is passive
income; or</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">at
least 50% of the value, determined on the basis of a quarterly
average, of our assets in such taxable year is attributable to
assets that produce or are held for the production of passive
income.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">&#x201C;Passive
income&#x201D; generally includes dividends, interest, gains from
the sale or exchange of investment property rents and royalties
(other than certain rents and royalties derived in the active
conduct of a trade or business) and certain other specified
categories of income. If a foreign corporation owns at least 25% by
value of the stock of another corporation, the foreign corporation
is treated for purposes of the PFIC tests as owning its
proportionate share of the assets of the other corporation, and as
receiving directly its proportionate share of the other
corporation&#x2019;s income.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">If
we are treated as a PFIC, you will generally be subject to special
rules with respect to:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">any
gain you realize on the sale or other disposition of your Ordinary
Shares; and</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">any
excess distribution that we make to you (generally, any
distributions to you during a single taxable year, other than the
taxable year in which your holding period in the Ordinary Shares
begins, that are greater than 125% of the average annual
distributions received by you in respect of the Ordinary Shares
during the three preceding taxable years or, if shorter, your
holding period for the Ordinary Shares that preceded the taxable
year in which you receive the distribution).</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Under
these rules:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
gain or excess distribution will be allocated rateably over your
holding period for the Ordinary Shares;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
amount allocated to the taxable year in which you realized the gain
or excess distribution or to prior years before the first year in
which we were a PFIC with respect to you will be taxed as ordinary
income;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
amount allocated to each other prior year will be taxed at the
highest tax rate in effect for that year; and</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
interest charge generally applicable to underpayments of tax will
be imposed in respect of the tax attributable to each such
year.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Special
rules apply for calculating the amount of the foreign tax credit
with respect to excess distributions by a PFIC.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Unless
you make certain elections, your Ordinary Shares will generally be
treated as stock in a PFIC if we were a PFIC at any time during
your holding period in your Ordinary Shares, even if we are not
currently a PFIC.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">In
addition, notwithstanding any election you make with regard to the
Ordinary Shares, dividends that you receive from us will not
constitute qualified dividend income to you if we are a PFIC (or
are treated as a PFIC with respect to you) either in the taxable
year of the distribution or the preceding taxable year. Dividends
that you receive that do not constitute qualified dividend income
are not eligible for taxation at the preferential rates applicable
to qualified dividend income. Instead, you must include the gross
amount of any such dividend paid by us out of our accumulated
earnings and profits (as determined for United States federal
income tax purposes) in your gross income, and it will be subject
to tax at rates applicable to ordinary income.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">If
you own Ordinary Shares during any year that we are a PFIC with
respect to you, you may be required to file Internal Revenue
Service (&#x201C;IRS&#x201D;) Form 8621.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(d)</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Ordinary Shareholder Reporting</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">A
US holder that owns &#x201C;specified foreign financial
assets&#x201D; with an aggregate value in excess of $50,000 (and in
some circumstances, a higher threshold) may be required to file an
information report with respect to such assets with its tax return.
&#x201C;Specified foreign financial assets&#x201D; may include
financial accounts maintained by foreign financial institutions, as
well as the following, but only if they are held for investment and
not held in accounts maintained by financial institutions: (i)
stocks and securities issued by non-United States persons, (ii)
financial instruments and contracts that have non-United States
issuers or counterparties, and (iii) interests in foreign entities.
Significant penalties may apply for failing to satisfy this filing
requirement. US holders are urged to contact their tax advisors
regarding this filing requirement.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">3.2</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Non-US
Holders</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(a)</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Dividends</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Dividends
paid to you in respect of Ordinary Shares will not be subject to
United States federal income tax unless the dividends are
&#x201C;effectively connected&#x201D; with your conduct of a trade or
business within the United States, and the dividends are
attributable to a permanent establishment that you maintain in the
United States if that is required by an applicable income tax
treaty as a condition for subjecting you to United States taxation
on a net income basis. In such cases you generally will be taxed in
the same manner as a US holder. If you are a corporate non-US
holder, &#x201C;effectively connected&#x201D; dividends may, under
certain circumstances, be subject to an additional &#x201C;branch
profits tax&#x201D; at a 30% rate or at a lower rate if you are
eligible for the benefits of an income tax treaty that provides for
a lower rate.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(b)</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Sales or Dispositions</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">You
will not be subject to United States federal income tax on gain
recognised on the sale or other disposition of your Ordinary Shares
unless:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
gain is &#x201C;effectively connected&#x201D; with your conduct of a
trade or business in the United States, and the gain is
attributable to a permanent establishment that you maintain in the
United States if that is required by an applicable income tax
treaty as a condition for subjecting you to United States taxation
on a net income basis; or</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x25CF;</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">you
are an individual, you are present in the United States for 183 or
more days in the taxable year of the sale and certain other
conditions exist.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">If
you are a corporate non-US holder, &#x201C;effectively
connected&#x201D; gains that you recognize may also, under certain
circumstances, be subject to an additional &#x201C;branch profits
tax&#x201D; at a 30% rate or at a lower rate if you are eligible for
the benefits of an income tax treaty that provides for a lower
rate.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(c)</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Backup Withholding and Information Reporting</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">If
you are a non-corporate US holder, information reporting
requirements, on IRS Form 1099, generally will apply to dividend
payments or other taxable distributions made to you within the
United States, and the payment of proceeds to you from the sale of
Ordinary Shares effected at a United States office of a
broker.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Additionally,
backup withholding may apply to such payments if you fail to comply
with applicable certification requirements or (in the case of
dividend payments) are notified by the IRS that you have failed to
report all interest and dividends required to be shown on your
federal income tax returns.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">If
you are a non-US holder, you are generally exempt from backup
withholding and information reporting requirements with respect to
dividend payments made to you outside the United States by us or
another non-United States payor. You are also generally exempt from
backup withholding and information reporting requirements in
respect of dividend payments made within the United States and the
payment of the proceeds from the sale of Ordinary Shares effected
at a United States office of a broker, as long as either (i) you
have furnished a valid IRS Form W-8 or other documentation upon
which the payor or broker may rely to treat the payments as made to
a non-United States person, or (ii) you otherwise establish an
exemption.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Payment
of the proceeds from the sale of Ordinary Shares effected at a
foreign office of a broker generally will not be subject to
information reporting or backup withholding. However, a sale
effected at a foreign office of a broker could be subject to
information reporting in the same manner as a sale within the
United States (and in certain cases may be subject to backup
withholding as well) if (i) the broker has certain connections to
the United States, (ii) the proceeds or confirmation are sent to
the United States or (iii) the sale has certain other specified
connections with the United States.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">You
generally may obtain a refund of any amounts withheld under the
backup withholding rules that exceed your income tax liability by
filing a refund claim with the IRS.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
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PART IV</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">PROPOSED
AMENDMENTS TO THE ARTICLES OF ASSOCIATION</font></div>
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In order to implement the NYSE Listing and the Settlement System
Migration, as well as to facilitate the ongoing primary listing on
the NYSE and settlement through DTC, certain amendments to the
Articles of Association are being proposed. In addition, the
Amended Articles include a number of changes to include provisions
customary for Irish-incorporated US-listed issuers. The proposed
changes will take effect from the time specified in the EGM
Resolutions.</font></div>
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Ordinary Shareholders are encouraged to review the proposed
amendments to the Articles of Association in their entirety. A copy
of the Articles of Association showing all proposed changes is
available for inspection as set out in Section 8
(</font><font style="font-style: italic; color: #000000">Resolutions to be proposed at
the Shareholder Meetings</font><font style="color: #000000">) of
Part I (</font><font style="font-style: italic; color: #000000">Letter from the
Chairman</font><font style="color: #000000">) of this Circular. Set
out below is an explanation of the amendments to the Articles of
Association of CRH proposed to be made pursuant to Resolutions 3
and 6 in the EGM Notice:</font></font></div>
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Article</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Explanation for the amendments to the Articles of
Association</font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
2(</font><font style="font-style: italic; color: #000000; font-size: 13px">Definitions</font><font style="color: #000000; font-size: 13px">)</font></font></div>
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<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
New definitions have been inserted in Article 2 to reflect their
use in the Amended Articles.</font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
New Article 4A (</font><font style="font-style: italic; color: #000000; font-size: 13px">Redeemable
Shares</font><font style="color: #000000; font-size: 13px">)
(Resolution 6 only)</font></font></div>
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<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
New Article 4A allows market repurchases of shares to be effected
by way of redemption, in addition to by way of acquisition. Market
repurchases of shares by way of redemption is the usual means by
which shares are repurchased by Irish companies listed on the NYSE
pursuant to share repurchase programmes, as it allows these
repurchases to be effected without the requirement for separate
shareholder authority at the AGM that would otherwise be needed for
acquisitions on overseas markets.</font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
8A (</font><font style="font-style: italic; color: #000000; font-size: 13px">Market
Purchases</font><font style="color: #000000; font-size: 13px">)</font></font></div>
</td>
<td style="vertical-align: top; width: 80%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Article 8A sets out the legal parameters pursuant to which CRH may
undertake any market purchases of its shares. In accordance with
the Act, these repurchase provisions are required to also be
approved by a resolution passed at a general meeting of CRH. The
proposed amendment creates greater flexibility for the terms of the
authority to be set out in the resolution to be approved by
shareholders, which will allow greater flexibility to implement
share buybacks with an NYSE Listing in conjunction with a secondary
listing on the LSE.</font></div>
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<td colspan="2" style="vertical-align: top; width: 20%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
8B (</font><font style="font-style: italic; color: #000000; font-size: 13px">Re-issue of
Treasury Shares</font><font style="color: #000000; font-size: 13px">)</font></font></div>
</td>
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<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Article 8B sets out the process by which CRH is authorised to
re-issue Treasury Shares. The proposed amendment creates greater
flexibility for the terms of the authority to be set out in the
resolution to be approved by shareholders, which will allow greater
flexibility and clarity as to the relevant price ranges by
reference to the NYSE Listing and the secondary listing on the
LSE.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
12(b) (</font><font style="font-style: italic; color: #000000; font-size: 13px">Holder of
Shares</font><font style="color: #000000; font-size: 13px">)</font></font></div>
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<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Article 12(b) to 12(g) were provisions that were included as part
of the EB Migration and would not be customary for
Irish-incorporated US-listed issuers. The suggested amendment is to
simplify Article 12 so that it aligns with the customary approach
adopted by Irish incorporated US-listed issuers.</font></div>
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13(b) (</font><font style="font-style: italic; color: #000000; font-size: 13px">Liability of
depository</font><font style="color: #000000; font-size: 13px">)</font></font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
This Article is required to be deleted as it will not be applicable
for shares held through DTC.</font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
16 (</font><font style="font-style: italic; color: #000000; font-size: 13px">Share
Certificates</font><font style="color: #000000; font-size: 13px">)
Current Article 17 to be deleted.</font></font></div>
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<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-size: 13px; font-family: Times New Roman">
Article 16 enables CRH to arrange for all of its shares that are
admitted to trading or traded on trading venues, to be represented
in book-entry form, on immobilisation or subsequent to a direct
issuance in dematerialised form and Article 17 permits the Company
to pay for the renewal of any lost or destroyed share certificate.
The default position will be that all Ordinary Shares are issued in
&#x2018;registered form&#x2019; and that, subject to applicable law
and regulatory requirements, Shareholders will not be entitled to
receive a share certificate in respect of their Ordinary Shares
unless CRH is required to issue a share certificate under
applicable law, or the Directors determine otherwise. This
provision is required to facilitate the migration to DTC. The
subsequent articles will then be re-numbered
accordingly.</font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
New 17(a), (b), (c)Original 18(b), (c), (d) (</font><font style="font-style: italic; color: #000000; font-size: 13px">Scheme</font><font style="color: #000000; font-size: 13px">)</font></font></div>
</td>
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<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-size: 13px; font-family: Times New Roman">
New Articles 17 (a), (b) and (c) are intended to facilitate and
give full effect to the Scheme.Amendments are required to update
the Article to include references to the Scheme and DTC, where
applicable and to revise the numbering of the articles to reflect
the new Article 17 (a), (b) and (c).</font></div>
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<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
20, 21 (</font><font style="font-style: italic; color: #000000; font-size: 13px">Lien</font><font style="color: #000000; font-size: 13px">)</font></font></div>
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<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Articles 20 and 21 set out circumstances where shares may be sold
in respect of a lien. Amendments are proposed to reflect the new
default position where shares are issued in &#x2018;registered
form&#x2019; and that Shareholders will not be entitled to receive a
share certificate.</font></div>
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<td colspan="2" style="vertical-align: top; width: 20%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
New Article 29 (c) (</font><font style="font-style: italic; color: #000000; font-size: 13px">Execution of
instrument of transfer</font><font style="color: #000000; font-size: 13px">)</font></font></div>
</td>
<td style="vertical-align: top; width: 80%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The proposed new Article 29(c) provides that the Company Secretary,
or any other party designated by the Board for such purpose from
time to time, may sign an instrument of transfer on behalf of the
transferor who is transferring shares in the Company. This
provision is intended to facilitate transfers of shares in and out
of DTC by Shareholders and is customary for Irish-incorporated
US-listed issuers.</font></div>
</td>
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<td colspan="2" style="vertical-align: top; width: 20%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
30, 31, 34, 43 (</font><font style="font-style: italic; color: #000000; font-size: 13px">Transfers and
Forfeitures of Shares</font><font style="color: #000000; font-size: 13px">)</font></font></div>
</td>
<td style="vertical-align: top; width: 80%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Amendments are required to these Articles in order to remove
references to the Regulations Governing Uncertificated Securities
(as defined in the current Articles of Association) as these
regulations will no longer apply to the Company and are
inappropriate in the context of the NYSE Listing.</font></div>
</td>
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<td colspan="2" style="vertical-align: top; width: 20%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
32 (</font><font style="font-style: italic; color: #000000; font-size: 13px">Decline to
recognise a share transfer</font><font style="color: #000000; font-size: 13px">)</font></font></div>
</td>
<td style="vertical-align: top; width: 80%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Article 32 sets out the circumstances where the Directors can
decline to recognise an instrument of transfer. Amendments are
proposed to this Article to allow for the Board to decline to
register a transfer of Shares if an instrument of transfer is not
duly stamped.</font></div>
</td>
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<td colspan="2" style="vertical-align: top; width: 20%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
55 (</font><font style="font-style: italic; color: #000000; font-size: 13px">Fractional
Shares</font><font style="color: #000000; font-size: 13px">)</font></font></div>
</td>
<td style="vertical-align: top; width: 80%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Article 55 sets out the circumstances in which Directors may sell
any shares representing fractions for the best price reasonably
obtainable and distribute the proceeds of sale to members.
Amendments are suggested to this Article to provide that a minimum
proceeds amount is set so that the Company does not incur excessive
administration costs for nominal share proceeds.</font></div>
</td>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
60 (</font><font style="font-style: italic; color: #000000; font-size: 13px">Notice of
General Meetings</font><font style="color: #000000; font-size: 13px">)</font></font></div>
</td>
<td style="vertical-align: top; width: 80%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Article 60 sets out the requirements for calling a general meeting.
Minor amendments are required to this Article in line with the
customary approach adopted by Irish-incorporated US-listed issuers
in respect of defining the clear days&#x2019; notice
period.</font></div>
</td>
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<td colspan="2" style="vertical-align: top; width: 20%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
68, 69, 73, 75, 81 and 83 (</font><font style="font-style: italic; color: #000000; font-size: 13px">Poll</font><font style="color: #000000; font-size: 13px">)
Current Article 71 to be deleted.</font></font></div>
</td>
<td style="vertical-align: top; width: 80%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Article 68 sets out the process for voting at a general meeting
when a poll is called. Amendments are required to this Article and
Articles 69, 73, 75, 81 and 83 to align with the customary approach
adopted by Irish-incorporated US-listed issuers allowing shares
held through DTC to vote using an omnibus proxy.</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 20%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-size: 13px; font-family: Times New Roman">
73 (Votes of members)</font></div>
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<td style="vertical-align: top; width: 80%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Article 73 sets out the requirement for members to be on the
register on the record date in order to exercise their right to
participate and vote. This Article is being amended to provide for
a date range, between which, the directors may fix the record date,
in accordance with the customary approach taken by
Irish-incorporated US-listed issuers.</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 20%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
87 (</font><font style="font-style: italic; color: #000000; font-size: 13px">Requirement
for directors to hold ordinary shares</font><font style="color: #000000; font-size: 13px">)</font></font></div>
</td>
<td style="vertical-align: top; width: 80%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Article 87 sets out the requirement that a Director must hold 1,000
Ordinary Shares within two months after his appointment. Amendments
are required to this Article to extend this time period in the
event that the Company is prohibited from trading shares to its
directors e.g., during a closed period.</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 20%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
104, 105, 106, 107, 109, 110, 112 (</font><font style="font-style: italic; color: #000000; font-size: 13px">Rotation of
Directors</font><font style="color: #000000; font-size: 13px">)</font></font></div>
</td>
<td style="vertical-align: top; width: 80%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
These Articles set out the process pursuant to which one third of
the Board shall be subject to annual re-election by rotation. In
practice, CRH complies with the requirement for the annual
re-election of all Directors under the UK Corporate Governance
Code. The proposed amendments provide for the annual re-election of
all Directors in line with the customary approach adopted by
Irish-incorporated US-listed issuers.</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 20%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
137 (</font><font style="font-style: italic; color: #000000; font-size: 13px">Payment of
dividends</font><font style="color: #000000; font-size: 13px">)</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 80%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Article 137 sets out the process for payments of dividends.
Amendments are proposed to grant the authority to the Directors to
mandate electronic payment only, remove cheques as a dividend
payment option and to allow for payments to be made through
facilities on the central securities depository or by any agent of
the Company for and on behalf of the Company.</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 20%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
139 (</font><font style="font-style: italic; color: #000000; font-size: 13px">Accounting
Records</font><font style="color: #000000; font-size: 13px">)</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 80%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Article 139 requires the Directors to keep adequate accounting
records in accordance with the Act. Amendments are required to this
Article to provide that the Company can also prepare financial
statements in accordance with US GAAP or any applicable accounting
standard from time to time.</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 20%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
147, 149 (</font><font style="font-style: italic; color: #000000; font-size: 13px">Notices</font><font style="color: #000000; font-size: 13px">)</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 80%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Article 147 sets out the process for CRH to serve/deliver a notice.
Amendments are proposed to ensure that notices can be provided in
electronic form including by publication on a website.</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 20%; border-left: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
154 (</font><font style="font-style: italic; color: #000000; font-size: 13px">Indemnity</font><font style="color: #000000; font-size: 13px">)</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 80%; border-left: 0.5pt solid #000000; border-right: 0.5pt solid #000000; border-bottom: 2px solid #000000">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Article 154 sets out how CRH can indemnify its officers subject to
the limitations set by Irish company law. Amendments are proposed
to ensure that officer of the Company includes, once applicable, an
&#x201C;officer&#x201D; for the purposes of the Exchange
Act.</font></div>
</td>
</tr></table>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
PART V</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;&#xA0;</font><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font>
<font style="font-family: Times New Roman; font-size: 10"><br>
</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold"><font style="font-family: Times New Roman; font-size: 13px">SETTLEMENT AND
DEALINGS IN ORDINARY SHARES FOLLOWING THE SETTLEMENT SYSTEM
MIGRATION</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
<font style="color: #000000">Ordinary Shareholders are advised to
read this Part V (Se</font><font style="font-style: italic; color: #000000">ttlement and Dealings in
Ordinary Shares following the Settlement System
Migration</font><font style="color: #000000">) carefully to ensure
that they understand the arrangements that will apply to them
following the Settlement System Migration.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
1.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Overview of Existing Arrangements</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
At present, CRH shareholders have the option to hold interests in
Ordinary Shares either directly in certificated form (i.e. by way
of paper certificate, the holder of which is registered on the
Register of Members) or in uncertificated form through the EB
System, as described in further detail below. The purpose of this
Part V (</font><font style="font-style: italic; color: #000000">Settlement and Dealings in
Ordinary Shares following the Settlement System
Migration</font><font style="color: #000000">) is to describe the
material changes to the way that Ordinary Shares will be held,
traded and settled as a result of the System Settlement
Migration.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-style: italic; font-family: Times New Roman; font-size: 13px">
<font style="color: #000000">I.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-style: italic; font-family: Times New Roman; font-size: 13px">
Uncertificated Ordinary Shares</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Approximately 96% of CRH&#x2019;s Ordinary Shares in issue
(excluding Treasury Shares) are currently held in uncertificated
form and are transferred and settled through the EB System. This
includes interests in Ordinary Shares held directly through the EB
System via EB Participants, Ordinary Shares represented by CDIs and
Ordinary Shares represented by ADSs.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
The EB System is structured as an &#x2018;intermediated&#x2019; or
&#x2018;indirect&#x2019; system, which means that the EB Nominee is
recorded on the Register of Members as the holder of legal title to
the Ordinary Shares, and trades in those Ordinary Shares are
reflected by a change in Euroclear Bank&#x2019;s book-entry system,
instead of through a change to the Register of Members. At the time
of the migration of the Ordinary Shares to the EB System from the
CREST System in March 2021 (the &#x201C;</font><font style="font-weight: bold; color: #000000">EB Migration</font><font style="color: #000000">&#x201D;), in order to ensure an orderly transfer
to the intermediated Euroclear Bank model and to facilitate
electronic trading and settlement of Ordinary Shares on the LSE,
CDIs were issued to all former holders of Ordinary Shares held in
CREST.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Since the EB Migration, Ordinary Shareholders can opt to hold
interests in the uncertificated Ordinary Shares in one of two ways,
either (i) through a nominated EB Participant in the EB System, in
the form of Belgian Law Rights issued by Euroclear; or (ii) through
CDIs issued in the CREST System to CREST Participant accounts. In
either case, the registered holder of all uncertificated Ordinary
Shares is the EB Nominee. The CDIs represent Ordinary Shares
deposited in the EB System and are recorded in the account of the
CREST Nominee, which is an EB Participant and the nominee of the
CREST Depository for the purpose of the creation of
CDIs.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-style: italic; font-family: Times New Roman; font-size: 13px">
<font style="color: #000000">II.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-style: italic; font-family: Times New Roman; font-size: 13px">
ADSs</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
American Depositary Shares (&#x201C;</font><font style="font-weight: bold; color: #000000">ADSs</font><font style="color: #000000">&#x201D;) representing uncertificated Ordinary
Shares are currently listed on the NYSE. The ADSs, each
representing one Ordinary Share, may be evidenced by American
Depositary Receipts (&#x201C;</font><font style="font-weight: bold; color: #000000">ADRs</font><font style="color: #000000">&#x201D;). The Ordinary Shares underlying the ADSs
are held by The Bank of New York Mellon, as depositary (the
&#x201C;</font><font style="font-weight: bold; color: #000000">ADS
Depositary</font><font style="color: #000000">&#x201D;), via the EB
System in the name of the EB Nominee and interests in the
underlying Ordinary Shares are credited to the EB Participant
account of the ADS Depositary. The terms and conditions of the ADSs
are set forth in the amended and restated deposit agreement dated
as of 28 November 2006 and entered into between the Company, the
ADS Depositary and all holders from time to time of ADSs issued
thereunder (the &#x201C;</font><font style="font-weight: bold; color: #000000">ADS Deposit
Agreement</font><font style="color: #000000">&#x201D;).</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-style: italic; font-family: Times New Roman; font-size: 13px">
<font style="color: #000000">III.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-style: italic; font-family: Times New Roman; font-size: 13px">
Certificated Ordinary Shares</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Approximately 4% of the Ordinary Shares in issue (excluding
Treasury Shares) are currently held in certificated form.
Certificated Ordinary Shareholders are named on the Register of
Members and hold the legal title to their Ordinary
Shares.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
2.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Changes to Settlement and Dealings in Ordinary Shares at the
Effective Time</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
In order for the Ordinary Shares to be directly listed on the NYSE,
such Ordinary Shares must be eligible for deposit and clearing
through DTC, a central securities depository that provides
settlement services for companies whose securities are listed on
the NYSE. Like the EB System, DTC is an intermediated settlement
system where the DTC Nominee is recorded on the Register of Members
as the holder of legal title to the uncertificated Ordinary Shares
and trades in those Ordinary Shares are reflected by changes in
DTC&#x2019;s book-entry system, instead of through a change to the
Register of Members.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The Scheme is being used to effect the migration of the Ordinary
Shares held through CDIs and the Ordinary Shares held through DTC
ADSs from the EB System to DTC, so that, following the Effective
Time, DTC will be used as the settlement system for the holding,
settlement and trading of uncertificated Ordinary
Shares.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The Registered Scheme Shares will not migrate to DTC pursuant to
the Scheme for various reasons and will instead be converted into
&#x2018;registered form&#x2019; at the Effective Time, with legal
title to such Ordinary Shares transferring to the relevant
shareholders, and such shareholders being recorded in the Register
of Members.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
In order to implement the Transaction, at the Effective
Time:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(a)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares held through CDIs shall be automatically
transferred from the EB Nominee to the DTC Nominee, such that the
DTC Nominee will be the registered holder of such Ordinary Shares
in the Register of Members, together with all and any rights at the
Effective Time or thereafter attached thereto including voting
rights and the right to receive dividends and other distributions
declared, paid or made thereon with a record date on or after the
Effective Time;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(b)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares held through DTC ADSs shall be automatically
transferred from the EB Nominee to the DTC Nominee, such that the
DTC Nominee will be the registered holder in the Register of
Members of such number of Ordinary Shares that are represented by
DTC ADSs listed opposite the name of the DTC Nominee in the ADS
Register at the Scheme Record Time, together with all and any
rights at the Effective Time or thereafter attached thereto
including voting rights and the right to receive dividends and
other distributions declared, paid or made thereon with a record
date on or after the Effective Time;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(c)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares held through Registered ADSs shall be automatically
transferred from the EB Nominee to each of the ADS Registered
Holders, such that each such ADS Registered Holder will be the
registered holder in the Register of Members of such number of
Ordinary Shares that are represented by the Registered ADSs listed
opposite its name in the ADS Register at the Scheme Record Time,
together with all and any rights at the Effective Time or
thereafter attached thereto including voting rights and the right
to receive dividends and other distributions declared, paid or made
thereon with a record date on or after the Effective
Time;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(d)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares held through Certificated ADSs shall be
automatically transferred from the EB Nominee to the Exchange
Agent, which will hold such Ordinary Shares on behalf of the
Certificated ADS Holders, such that the Exchange Agent will be the
registered holder in the Register of Members of such number of
Ordinary Shares that are represented by Certificated ADSs listed
opposite each such Certificated ADS Holder&#x2019;s name in the ADS
Register at the Scheme Record Time, together with all and any
rights at the Effective Time or thereafter attached thereto
including voting rights and the right to receive dividends and
other distributions declared, paid or made thereon with a record
date on or after the Effective Time;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(e)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Residual Ordinary Shares held through EB Participants shall be
automatically transferred from the EB Nominee to the Relevant EB
Participants, such that each Relevant EB Participant will be the
registered holder in the Register of Members of such number of
Ordinary Shares which corresponds to its respective interests in
Residual Ordinary Shares held through EB Participants at the Scheme
Record Time, together with all and any rights at the Effective Time
or thereafter attached thereto including voting rights and the
right to receive dividends and other distributions declared, paid
or made thereon with a record date on or after the Effective Time;
and</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(f)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
physical share certificates representing certificated Ordinary
Shares at the Scheme Record Time will be cancelled and instead
corresponding book-entries on the Register of Members maintained by
the Transfer Agent will be used to reflect ownership of such
certificated Ordinary Shares in &#x2018;registered
form&#x2019;.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
As noted in subsections (a) and (f) above, the Scheme is being used
to (i) transfer legal title to the Ordinary Shares held through
CDIs and the Ordinary Shares held through DTC ADSs from the EB
Nominee to the DTC Nominee in a secure and efficient manner; and
(ii) convert the Registered Scheme Shares and the certificated
Ordinary Shares into &#x2018;registered form&#x2019; and transfer
legal title to such Registered Scheme Shares to the relevant
shareholders. The Scheme will not result in any changes to the
rights attaching to the Ordinary Shares held through CDIs, the
Ordinary Shares held through DTC ADSs, the Registered Scheme Shares
or the certificated Ordinary Shares, or to the underlying ownership
of or interests in those Ordinary Shares.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
As a result of the Settlement System Migration, cancellation of the
ADR Programme (discussed in section 5 (</font><font style="font-style: italic; color: #000000">ADR
Programme</font><font style="color: #000000">) below), the LSE
Listing Change and the Euronext Dublin De-Listing following the
Effective Date:</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(i)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Ordinary
Shares will be listed on the NYSE and (in the case of
uncertificated Ordinary Shares traded on the NYSE) will be settled
via DTC;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(ii)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Ordinary
Shares will be traded on the LSE and settled via DIs;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(iii)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
CDIs will no longer be in existence or traded on the
LSE;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(iv)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
ADSs will no longer be in existence or traded on the
NYSE;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(v)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">trading
of Ordinary Shares on Euronext Dublin will no longer be available;
and</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(vi)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Ordinary
Shares held through EB Participants will be withdrawn from the EB
System and the settlement and holding of Ordinary Shares through EB
Participants via the EB System will no longer be
possible.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Custodial links have been established between DTC and the DI
Depositary to facilitate cross-market transfers and secondary
market trading of the Ordinary Shares following the Effective Time
and CRH has entered into agreements with DTC and the DI Depositary
to facilitate these arrangements.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
As discussed in further detail below, the arrangements for holding
interests in Ordinary Shares immediately following the Effective
Time will vary depending on whether the relevant holder&#x2019;s
interests in Ordinary Shares are held through CDIs via CREST,
through ADSs pursuant to the ADR Programme, in certificated form or
through an EB Participant via the EB System prior to the Scheme
Record Time.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
3.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Impact of Scheme on Ordinary Shareholders holding through EB
Participants</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Effective Time, settlement of trades of Ordinary
Shares on Euronext Dublin, and the use of the EB System for holding
and electronic settlement and trades in Ordinary Shares, directly
or indirectly, will cease to be available. Accordingly, at the
Effective Time, Residual Ordinary Shares held through EB
Participants will be automatically transferred out of
uncertificated form in the EB System and converted into
&#x2018;registered form&#x2019; to be held outside of DTC pursuant to
the Scheme, with the Relevant EB Participants being recorded in the
Register of Members in respect of their respective holdings in such
Ordinary Shares.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Residual Ordinary Shares held through EB Participants</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
For the purpose of updating the Register of Members with details of
the Relevant EB Participants and their respective interests in the
Residual Ordinary Shares held through EB Participants, the Transfer
Agent will use the Default Details to update the Register of
Members unless the Relevant EB Participant provides Euroclear Bank
with an updated name and registered address, and relevant
supporting documentation, at least two (2) weeks prior to the
Scheme Record Time.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Existing EB Holders who would prefer to hold their interests in
Ordinary Shares in uncertificated form, rather than in
&#x2018;registered form&#x2019;, following the Effective Time should
contact their broker in order to reposition their holding of
interests in Ordinary Shares into CDIs through the CREST System
prior to the Transfer Deadline, as described in more detail
below.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
In order to ensure that Existing EB Holders are aware of the
intended impact on their interests in Ordinary Shares as a result
of the Scheme, CRH and the Transfer Agent intend to communicate
with Existing EB Holders prior to the Effective Time to inform them
of the Transaction and to advise them of the steps which may be
taken by them in advance of the Transfer Deadline in order to
either: (i) reposition their holding of interests in Ordinary
Shares held through EB Participants into CDIs held through the
CREST System, so that, at the Effective Time, their interests in
the CDIs will be converted automatically into DIs pursuant to the
Scheme (as described in further detail in section 4
(</font><font style="font-style: italic; color: #000000">Impact of
Scheme on Ordinary Shareholders holding through CDIs)</font>
<font style="color: #000000">below); or (ii) withdraw their
interests in Ordinary Shares held through EB Participants
sufficiently in advance of the Transfer Deadline from the EB System
directly into the names of the underlying beneficial holders (or
their nominee) as the registered holder of the relevant Ordinary
Shares, so that, at the Effective Time, their interests will be
treated in the same manner as certificated Ordinary Shares as
described in further detail in section 7 (</font><font style="font-style: italic; color: #000000">Ordinary Shares held in
certificated form (to become &#x2018;registered form&#x2019;))</font>
<font style="color: #000000">below.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
As discussed above, if no actions are taken by Existing EB Holders
prior to the Transfer Deadline, the legal title to all Residual
Ordinary Shares held through EB Participants shall be transferred
to the Relevant EB Participants (without any change to the
underlying beneficial ownership of the Ordinary Shares), and the
Relevant EB Participant will be recorded in the Register of Members
as the registered holder of such Ordinary Shares in which it has
interests at the Scheme Record Time.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Existing EB Holders are strongly encouraged to contact the EB
Participant through which they indirectly hold interests in
Ordinary Shares sufficiently in advance of the Transfer Deadline to
confirm what (if any) steps their nominated EB Participant intends
to take prior to the Transfer Deadline and/or the impact on their
rights following the Effective Time in respect of their interests
in Ordinary Shares and the services currently provided to them by
their nominated EB Participant.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Existing EB Holders who do not want their interests in Ordinary
Shares held through EB Participants to be registered directly in
the name of their nominated EB Participant on the Register of
Members should take steps to reposition their holding of interests
in Ordinary Shares into CDIs through the CREST System or withdraw
their holding of Ordinary Shares from the EB System directly into
their own name (or the name of their nominee) in advance of the
Transfer Deadline.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
EB Participants receiving Ordinary Shares in &#x2018;registered
form&#x2019; at the Effective Time may not be able to immediately
transact or settle trades in respect of those Ordinary Shares on
the LSE or the NYSE until such time as (i) their holding statement
is received from the Transfer Agent; and (ii) the Ordinary Shares
are subsequently transferred, by them, to the DTC Nominee through a
physical stock transfer form, and such former EB Participants
subsequently receive indirect interests in those Ordinary Shares
through their nominated DTC Participant account or their nominated
CREST Participant account (in the form of DIs) (as
applicable).</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Following the Effective Time, holders of Ordinary Shares in
&#x2018;registered form&#x2019; can contact their broker and the
Transfer Agent to arrange for their Ordinary Shares to be deposited
into DTC and to be held via a DTC Participant, or the DI
Custodian&#x2019;s DTC Participant account, as described in further
detail in section 7 (</font><font style="font-style: italic; color: #000000">Ordinary Shares held in
certificated form (to become &#x2018;registered form&#x2019;))</font>
<font style="color: #000000">below.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Effective Time, the Transfer Agent will require a
medallion signature guarantee for a transfer of Ordinary Shares by
a person holding in &#x2018;registered form&#x2019; (save for in
circumstances where such Ordinary Shares are transferred by a US
resident Shareholder for an amount equal to less than $10,000,
and/or in certain circumstances as the Transfer Agent may determine
from time to time), and this may result in additional costs and
delays in transferring such Ordinary Shares. A medallion signature
guarantee may be obtained from a US bank or trust company,
broker-dealer, clearing agency, savings association or other
financial institution which participates in a medallion program
recognised by the Securities Transfer Association. Shareholders may
consult
https://www.computershare.com/us/what-is-a-medallion-guarantee for
information on possible overseas providers of medallion signature
guarantees. Signature guarantees from financial institutions that
are not participating in a recognised medallion program will not be
accepted. A notary public cannot provide signature guarantees.
Holders of Ordinary Shares in &#x2018;registered form&#x2019; can
contact the Transfer Agent for further information.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Ordinary Shares held through CDIs, Ordinary Shares held through DTC
ADSs and Other Registered Scheme Shares</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
For the avoidance of doubt, Ordinary Shares held through CDIs will
transfer out of the EB System to DTC, with legal title to such
shares transferring to the DTC Nominee pursuant to the Scheme as
described in further detail above and in section 4
(</font><font style="font-style: italic; color: #000000">Impact of
Scheme on Ordinary Shareholders holding through
CDIs</font><font style="color: #000000">) below. Ordinary Shares
held through DTC ADSs will transfer out of the EB System to DTC as
set forth in paragraph 5 below.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Section 5 (</font><font style="font-style: italic; color: #000000">ADR
Programme</font><font style="color: #000000">) and Section 8
(</font><font style="font-style: italic; color: #000000">Other
Registered Scheme Shares</font><font style="color: #000000">) below
set out further details regarding the proposed impact of the Scheme
on the interests held by EB Participants in Other Registered Scheme
Shares at the Scheme Record Time.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
4.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Impact of Scheme on Ordinary Shareholders holding through
CDIs</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
In order to settle a transaction on the LSE after the Effective
Time, interests in Ordinary Shares will need to be held as DIs. In
order to facilitate this, at the Effective Time the existing CDI
facility will be cancelled and each CDI will be replaced with a DI
on a one-for-one basis. The DIs will be issued by the DI Depositary
through CREST, however the Ordinary Shares underlying the DIs will
be registered in the name of DTC Nominee. DTC will credit the DI
Custodian&#x2019;s DTC Participant account with book-entry interests
in respect of the Ordinary Shares represented by the DIs, and the
DI Depositary will in turn credit interests in the DIs to the
securities custody accounts of CREST Participants.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
DIs will be created and issued under the terms of the deed poll
made by the DI Depositary (the &#x201C;</font><font style="font-weight: bold; color: #000000">DI Deed</font><font style="color: #000000">&#x201D;), which will govern the relationship
between the DI Depositary and the holders of DIs. The DI Deed will
be available on request from the DI Depositary from the date of the
Notice of Scheme Meeting and the Notice of EGM. More information
about the rights of holders of DIs is set out below. To request a
copy of the DI Deed, please contact the DI Depositary by phone on
+353 1 696 8467 (from inside Ireland) or +44 370 707 1398 (from
outside Ireland). Lines are open 9:00 a.m. to 5:00 p.m. (Irish
time), Monday to Friday (excluding public holidays in Ireland and
England). Alternatively, holders of DIs may email
!ALLUKGlobalTransactionTeam@computershare.co.uk</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The DI Depositary will maintain a register of holders of DIs and
will make a copy of such register available to CRH.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Withdrawing Ordinary Shares held through DIs</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
After the Effective Time, holders of DIs will be able to cancel
their DIs by submitting a cross-border instruction in respect of
the underlying Ordinary Shares to the DI Depositary in the form of
a stock withdrawal message. This message must include the account
information of the nominated DTC Participant to be credited with
such Ordinary Shares, in accordance with the rules and practices of
the DI Depositary and DTC. When submitting such cross-border
instruction, holders of DIs will be required to warrant that such
transfer will not represent a change in beneficial
ownership.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Valid instructions received by the DI Depositary are typically
completed within 48 hours (excluding any non-working days in any
relevant jurisdictions) and holders of DIs should consider these
timings, and those of their chosen broker, when instructing
corresponding trades on the NYSE.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Cancellation of DIs is subject to a charge. For details of the
current cancellation charges or for assistance in cancelling DIs
and lodging cross-border instructions, holders of DIs should
contact the DI Depositary by phone on +353 1 696 8467 (from inside
Ireland) or +44 370 707 1398 (from outside Ireland). Lines are open
9:00 a.m. to 5:00 p.m. (Irish time), Monday to Friday (excluding
public holidays in Ireland and England). Alternatively, holders of
DIs may email
!ALLUKGlobalTransactionTeam@computershare.co.uk.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Dividends, Meetings and other Shareholder Rights</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Effective Time, holders of DIs will have similar
rights to the current rights of holders of CDIs, save that the
identity of the depositary issuing the securities will change.
Under the DI Deed, the DI Depositary will: (a) send out notices of
Annual General Meetings and general meetings to the holders of DIs;
and (b) produce a definitive list of holders of DIs at the record
date for such general meetings. Holders of DIs will be entitled to
provide voting instructions via the DI Depositary to the DI
Custodian in respect of their interests in the underlying Ordinary
Shares.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
As a result, the holders of DIs will be able to:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(a)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">receive
notices of general meetings of CRH;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(b)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">give
directions as to voting at general meetings of CRH;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(c)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">request
to be appointed as proxy in respect of Ordinary Shares underlying
their DIs, enabling them to attend and speak at general meetings of
CRH; and</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(d)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">request
copies of the annual report and accounts of CRH and all other
documents issued by CRH to its Shareholders generally.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Holders of DIs will otherwise be treated in the same manner as if
they were the registered holders of Ordinary Shares underlying
their DIs, insofar as is possible in accordance with applicable
law, DTC arrangements and the DI Deed. This will include being able
to receive dividends and participate in capital events, so far as
practicable, in the same manner as registered holders of Ordinary
Shares.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
In relation to dividends payable in respect of interests in
Ordinary Shares held in the form of DIs, the DI Depositary will pay
such distributions to the relevant holders of DIs in the default
dividend payment currency fixed by the Board from time to time
(which at present is euro) unless the relevant holders of Dis have
lodged a valid currency payment election through CREST with the DI
Depositary for such payments to be payable in a permitted
alternative currency such as US dollars or pounds
sterling.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
To the extent possible, preferences and other instructions given to
CRH and in force at the Effective Time relating to Ordinary Shares
previously held through CDIs (and to be represented by DIs
following the Effective Time) shall, unless and until revoked or
amended, be deemed as from the Effective Time to be valid and
effective mandates, preferences and instructions to the DI
Depositary. However, to ensure the latest instructions are
implemented, recipients of DIs should consider contacting the DI
Depositary after the Effective Date and ahead of any dividend event
to confirm that this is the case. Further information on electing
for alternative currency preferences is set out in Part VIII
(</font><font style="font-style: italic; color: #000000">FAQ
Regarding the Transaction</font><font style="color: #000000">) of
this Circular.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Other terms of the DI Deed</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Holders of DIs will be required to warrant, among other things,
that any Ordinary Shares issued or transferred to the DI Depositary
(or the DI Custodian on its behalf) will be free and clear of all
third party security interests and that such transfers are not in
contravention of any contractual obligation, law or
regulation.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Subject to certain exceptions, the DI Depositary and any custodian
or agent appointed by it (and their respective officers, employees
and agents) are entitled to be indemnified against all liabilities
incurred in the performance of their obligations under the DI Deed.
The DI Depositary may: (i) make deductions from income or capital
receipts which would otherwise be due to the DI holder; and/or (ii)
sell the underlying Ordinary Shares and make such deductions from
the proceeds of sale as may be required for this purpose or to meet
any tax liability of such DI holder in respect of which the DI
Depositary is required to make any deduction or
withholding.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The DI Deed contains provisions excluding and limiting the DI
Depositary&#x2019;s liability. The DI Depositary will not be liable
for any acts or omissions of CRH, the CREST operator or any third
party reasonably appointed by the DI Depositary outside its group
to provide services in connection with DIs.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The DI Depositary may terminate the DI Deed by giving at least 30
days&#x2019; notice to DI holders. The DI Depositary may amend the
DI Deed by giving 30 days&#x2019; notice to DI holders where such
amendments do not, in the reasonable opinion of the DI Depositary,
materially affect the interests of the holders of DIs. For any
amendment which shall, in the reasonable opinion of the DI
Depositary, be materially prejudicial to the interests of the DI
holders as a whole, such amendments shall not take effect until 40
days after service of notice on the DI holders.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The DI Depositary (or any other duly appointed nominee or
custodian) may require any holder of DIs to provide information in
relation to their holdings of DIs on the same basis as such
information may be required from a holder of Ordinary
Shares.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
5.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
ADR Programme</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
On the Effective Date, the ADR Programme will be terminated and all
outstanding ADSs will be cancelled and converted into the number of
Ordinary Shares they represent.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
In connection with the termination of the ADR Programme, the legal
title to these Ordinary Shares will be transferred, subject to, and
in exchange for, the cancellation of the applicable ADSs held
immediately prior to the Effective Time, and the Ordinary Shares
underlying the ADSs will be treated as follows on the Effective
Date:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(a)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="font-style: italic; color: #000000">DTC ADSs</font><font style="color: #000000">: DTC ADSs will be cancelled and the DTC Nominee
will receive, and be registered in the Register of Members as the
legal holder of, such number of Ordinary Shares as is equal to the
number of Ordinary Shares that DTC ADSs previously held by the DTC
Nominee represented, with book-entries in DTC for these Ordinary
Shares being credited to the DTC Participants&#x2019; accounts in
proportion to the DTC ADSs previously credited to such
accounts;</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(b)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="font-style: italic; color: #000000">Registered
ADSs</font><font style="color: #000000">: Registered ADSs will be
cancelled and the registered holder will receive and be registered
in the Register of Members as the holder of such number of Ordinary
Shares as is equal to the number of Ordinary Shares that Registered
ADSs previously held by the holders of Registered ADSs represented,
without any action being required on the part of such registered
holder; and</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(c)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="font-style: italic; color: #000000">Certificated
ADSs</font><font style="color: #000000">: Certificated ADSs will be
cancelled and the Exchange Agent, on behalf of the holders of the
Certificated ADSs, will be registered in the Register of Members as
the holder of such number of Ordinary Shares as is equal to the
number of Ordinary Shares that Certificated ADSs previously held by
the holders of Certificated ADSs represented. Following the
Effective Date and upon receipt by the Transfer Agent of a letter
of transmittal duly signed by the previous registered holder of
Certificated ADSs and accompanied by the ADR evidencing those ADSs,
such holder will receive and be registered in the Register of
Members as the holder of such number of Ordinary Shares as were
represented by their cancelled Certificated
ADSs.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
6.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Trading and Settlement of Ordinary Shares on the NYSE after the
Effective Date</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
DTC holds securities deposited by DTC Participants and facilitates
post-trade settlement among DTC Participants of transactions in
deposited securities through electronic computerised book-entry
transfers between DTC Participants&#x2019; accounts. DTC
Participants include securities brokers and dealers, banks, trust
companies, clearing corporations and certain other organisations.
Indirect access to DTC is also available to intermediaries that
clear through or maintain a custodial relationship with a DTC
Participant, either directly or indirectly. Purchases of Ordinary
Shares held through DTC must be made by or through a direct DTC
Participant, which will receive a credit in respect of the Ordinary
Shares on DTC&#x2019;s records. The ownership interest of each
actual purchaser of Ordinary Shares (i.e. the beneficial owner) is
in turn to be recorded on the direct and indirect DTC
Participants&#x2019; records.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Dividends, Meetings and other Shareholder Rights</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Conveyance of notices and other communications by DTC to direct DTC
Participants, by direct DTC Participants to indirect participants,
and by direct participants and indirect participants to beneficial
owners will be governed by the arrangements in place among them,
subject to any statutory or regulatory requirements as may be in
effect from time to time.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Neither DTC nor the DTC Nominee will consent or vote with respect
to the Ordinary Shares. Under its usual procedures, DTC mails an
omnibus proxy to the issuer as soon as possible after the record
date for a meeting of shareholders or other action requiring the
consent or vote of shareholders. The omnibus proxy assigns the DTC
Nominee&#x2019;s consent or voting rights to those direct DTC
Participants to whose accounts shares are credited on the record
date (identified in a listing attached to the omnibus
proxy).</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Shareholders that hold book-entry interests in Ordinary Shares
through DTC will receive all distributions of dividends or other
payments with respect to Ordinary Shares in US dollars, unless they
have submitted alternative instructions to the extent permitted by,
and in accordance with the procedures of, DTC and the relevant
direct and indirect DTC Participants.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The voting/proxy process to be followed by Ordinary Shareholders
following the Effective Time will depend on how your interests in
Ordinary Shares are held. Detailed instructions will be included
within your general meeting materials, however generally speaking,
if you become a DI holder, you will be able to vote online or via
CREST. If your Ordinary Shares are held with a DTC Participant,
your vote will be collected through your broker. If you are a
registered holder, you will be able to vote online, by post, or by
Interactive Voice Response.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
7.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Ordinary Shares held in certificated form (to become
&#x2018;registered form&#x2019;)</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Shareholders who hold their Ordinary Shares in certificated form
immediately prior to the Effective Time will continue to be named
on the Register of Members as the registered owner of the relevant
Ordinary Shares following the Effective Time. However, the physical
share certificates representing certificated Ordinary Shares will
be cancelled pursuant to the Scheme at the Effective Time and
replaced by corresponding book-entries on the Register of Members
maintained by the Transfer Agent. Certificated Ordinary
Shareholders will receive a statement issued by the Transfer Agent
confirming their holding of Ordinary Shares, which will be held in
&#x2018;registered form&#x2019; following the Effective Time. The
cancellation of existing paper certificates and their replacement
with book entry interests is without prejudice to the right of
registered holders of Ordinary Shares to request a share
certificate, at cost, following the Effective Time, to the extent
permitted by Irish law and the Amended Articles.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
After the Effective Time, holders of Ordinary Shares in
&#x2018;registered form&#x2019; will be entitled to deposit their
Ordinary Shares into DTC and to hold them via a DTC Participant,
including the DI Custodian&#x2019;s DTC Participant account in the
case of DIs, should they wish to do so. This deposit can be
effected by giving appropriate instructions to a broker, bank or
custodian, and taking certain steps to have their Ordinary Shares
transferred to and deposited with DTC or the CREST System if such
holder wants to trade the Ordinary Shares on the NYSE or the LSE,
as applicable. For assistance with this process, the holders of
Ordinary Shares should contact their nominated broker or custodian.
The process for depositing the Ordinary Shares in the CREST System
would require the shareholder to request and lodge a cross-border
instruction form.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Effective Time, any deposit of Ordinary Shares in
&#x2018;registered form&#x2019; into DTC will entail interaction with
a broker and/or custodian, and may involve certain costs being
incurred and delays in transferring such shares. The timeframe and
process for execution of a trade may be different from the
comparable process for the deposit of Ordinary Shares into the EB
System prior to the Effective Date, and Ordinary Shareholders
should ensure that they understand the procedures and timing
involved before commencing any transaction in order to avoid
unnecessary delays.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
As described above, following the Effective Time, the Transfer
Agent will require a medallion signature guarantee for a transfer
of Ordinary Shares by a person holding in &#x2018;registered
form&#x2019; (save for in circumstances where such Ordinary Shares
are transferred by a US resident Shareholder for an amount equal to
less than $10,000, and/or in certain circumstances as the Transfer
Agent may determine from time to time), and this may result in
additional costs and delays in transferring such Ordinary Shares. A
medallion signature guarantee may be obtained from a US bank or
trust company, broker-dealer, clearing agency, savings association
or other financial institution which participates in a medallion
program recognised by the Securities Transfer Association.
Shareholders may consult
https://www.computershare.com/us/what-is-a-medallion-guarantee for
information on possible overseas providers of medallion signature
guarantees. Signature guarantees from financial institutions that
are not participating in a recognised medallion program will not be
accepted. A notary public cannot provide signature guarantees.
Holders of Ordinary Shares in &#x2018;registered form&#x2019; can
contact the Transfer Agent for further information.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Please note that all other mandates, preferences and communications
(including in relation to currency elections and payment methods)
in force and notified to CRH prior to the Effective Date relating
to certificated Ordinary Shares shall no longer be deemed as valid
following the Effective Date. Upon receipt of their ownership
statement from the Transfer Agent, registered shareholders should
contact the Transfer Agent to provide their preferences to have
them recorded and applied going forward, including in relation to
currency election for dividend payments.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
8.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Other Registered Scheme Shares</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Certain of the Ordinary Shares (i.e. Ordinary Shares underlying
Registered ADSs and Certificated ADSs) will not migrate to DTC.
Instead, pursuant to the Scheme, legal title to these Other
Registered Scheme Shares will transfer as described in
sub-paragraphs 2(c) &#x2013; 2(d) above.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Section 5 (</font><font style="font-style: italic; color: #000000">ADR
Programme</font><font style="color: #000000">) above provides
further details regarding the Registered ADSs and Certificated
ADSs.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
9.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Taxation</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Please refer to Part III (</font><font style="font-style: italic; color: #000000">Summary of the Tax
Consequences of the Transaction</font><font style="color: #000000">) of this document, which sets out certain
statements in respect of the Irish, UK and US taxation matters
relating to the Transaction.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
PART VI</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
SCHEME OF ARRANGEMENT</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
THE HIGH COURT</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
IN THE MATTER OF CRH PUBLIC LIMITED COMPANY</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
AND IN THE MATTER OF THE COMPANIES ACT 2014</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
SCHEME OF ARRANGEMENT</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
UNDER CHAPTER 1 OF PART 9 OF THE COMPANIES ACT 2014</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
BETWEEN CRH PUBLIC LIMITED COMPANY AND THE SCHEME
SHAREHOLDERS</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">
PRELIMINARY</font><font style="color: #000000">:</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">A.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">CRH
is a public limited company incorporated in Ireland under the
Companies Act 2014 with registration number 12965.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">B.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">The
authorised share capital of CRH at the date of this Scheme is
&#x20AC;401,297,940 divided into 150,000 5% Cumulative Preference
Shares of &#x20AC;1.27 each, 872,000 7% &#x201C;A&#x201D; Cumulative
Preference Shares of &#x20AC;1.27 each and 1,250,000,000 Ordinary
Shares of &#x20AC;0.32 each.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">C.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">The
purpose of the Scheme is to provide for the transfer of the legal
title (but not the beneficial interest) in the Scheme Shares so as
to (i) permit the Ordinary Shares to be transferred, settled and
cleared through DTC, or be eligible for such transfer, settlement
and clearing through DTC; (ii) terminate the transfer, settlement
and clearing of the Ordinary Shares through the EB System; and
(iii) take certain steps to facilitate the foregoing.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">D.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">All
references are to Irish time unless otherwise stated.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">E.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">The explanatory statement required to be furnished
pursuant to Section 452 of the Companies Act 2014 is set out in
Section 9 (</font><font style="font-style: italic; color: #000000">Scheme of
Arrangement</font><font style="color: #000000">) of Part I
(</font><font style="font-style: italic; color: #000000">Letter
from the Chairman</font><font style="color: #000000">) of this
Circular.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
THE SCHEME OF ARRANGEMENT</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
1.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Definitions</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">In
this Scheme, unless inconsistent with the subject or context, the
following expressions bear the following meanings:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-family: Times New Roman; font-size: 13px">
<tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Act</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Companies Act 2014 of Ireland (as amended);</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">ADR</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">an
American Depositary Receipt issued pursuant to the ADR
Programme;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">ADR
Programme</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
programme pursuant to which the ADRs of the Company are
issued;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">ADS</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">an American Depositary Share, each representing
one Ordinary Share held pursuant to the ADS Deposit Agreement, and
&#x201C;</font><font style="font-weight: bold; color: #000000">ADSs</font><font style="color: #000000">&#x201D; shall be construed
accordingly;</font></font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">ADS
Deposit Agreement</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
amended and restated deposit agreement, dated 28 November 2006, as
amended from time to time, entered into among the Company, the ADS
Depositary and all holders from time to time of ADSs issued
thereunder;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">ADS
Depositary</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Bank of New York Mellon, as depository;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">ADS
Register</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
record or register maintained in the books of the ADS Depositary
recording the registered holders of ADSs;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">ADS
Registered Holder</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
registered holders of Registered ADSs as recorded in the ADS
Register at the Scheme Record Time, but excludes the DTC
Nominee;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Articles</font><font style="color: #000000">&#x201D; or &#x201C;</font><font style="font-weight: bold; color: #000000">Articles of
Association</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
articles of association of CRH as at the date of this
Circular;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Belgian Law
Rights</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
fungible co-ownership rights governed by Belgian Law over a pool of
book-entry interests in securities of the same issue (i.e. as can
be identified by an ISIN) which the EB Participants
hold;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Beneficiary</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">any
person directly or indirectly having an interest in Ordinary Shares
(directly or indirectly, including any Belgian Law Rights
pertaining to the Ordinary Shares);</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Board</font><font style="color: #000000">&#x201D; or &#x201C;</font><font style="font-weight: bold; color: #000000">Directors</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
board of directors of CRH from time to time;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Business Day</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">any
day, other than a Saturday, Sunday, public holiday or a day on
which banks in Ireland, London or in New York are authorised or
required by law or executive order to be closed;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">CDIs</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">an
English law security issued by the CREST Depository that represents
a CREST member&#x2019;s interest in an Ordinary Share (including the
Belgian Law Rights in respect of an Ordinary Share) at the Scheme
Record Time;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Certificated ADS
Holder</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
person recorded in the ADS Register at the Scheme Record Time as
the holder of Certificated ADSs;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Certificated
ADSs</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
ADSs that are held in certificated form and are recorded in the ADS
Register as being held in certificated form at the Scheme Record
Time, but excludes, for the avoidance of doubt, the DTC
ADSs;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Circular</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
document dated 9 May 2023 and sent to Shareholders of which this
Scheme forms part;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Company</font><font style="color: #000000">&#x201D; or &#x201C;</font><font style="font-weight: bold; color: #000000">CRH</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">CRH
plc, a public limited company incorporated under the Act with
registration number 12965 and having its registered office at 42
Fitzwilliam Square, Dublin 2, D02 R279, Ireland;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Conditional
Resolutions</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Scheme Resolution and Resolutions 1 to 5 of the EGM Resolutions
being proposed for approval by Ordinary Shareholders at the
Shareholder Meetings (excluding for the avoidance of doubt
Resolution 6);</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Constitution</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Memorandum of Association and the Articles of Association of CRH,
as amended from time to time;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">CREST</font><font style="color: #000000">&#x201D; or &#x201C;</font><font style="font-weight: bold; color: #000000">CREST System</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
system for the paperless settlement of trades in securities and the
holding of uncertificated securities in accordance with the CREST
Regulations operated by Euroclear UK &amp; International Limited
(or any successor or assignee of it in such capacity from time to
time) or any replacement for such system from time to
time;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">CREST
Depository</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">CREST
Depository Limited, a subsidiary of EUI (or any successor or
assignee of it in such capacity from time to time);</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">CREST
Regulations</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Uncertificated Securities Regulations 2001 of the United Kingdom,
as amended;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">CSD</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">has
the meaning given to such term in Article 2 of the
CSDR;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">CSDR</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
EU Central Securities Depositories Regulation (Regulation (EU) No.
909/2014);</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Directors</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
directors of the Company from time to time;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">DTC</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Depository Trust Company (or any successor or assignee of it in
such capacity from time to time) or any replacement for such system
from time to time;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">DTC
ADSs</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
ADSs that are recorded in the ADS Register as being held by the DTC
Nominee at the Scheme Record Time;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">DTC
Nominee</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Cede
&amp; Co. or such other entity as may be nominated by an authorised
representative of DTC from time to time;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">EB
Nominee</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Euroclear
Nominees Limited, a wholly owned subsidiary of Euroclear Bank,
established under the laws of England and Wales with registration
number 02369969 (or any successor or assignee of it in such
capacity from time to time);</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">EB
Participant</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
participant in the EB System that has entered into an agreement to
participate in the EB System subject to the Euroclear&#x2019;s Terms
and Conditions;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">EB
System</font><font style="color: #000000">&#x201D; or
&#x201C;</font><font style="font-weight: bold; color: #000000">Euroclear Bank
System</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
securities settlement system operated by Euroclear Bank and
governed by Belgian law (or any successor or assignee of it in such
capacity from time to time) or any replacement for such system from
time to time;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Effective
Date</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
date on which the Scheme becomes effective as provided for by the
Irish High Court in the Scheme Order;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Effective
Time</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
time on the Effective Date on which the Scheme becomes effective as
fixed by the Irish High Court in the Scheme Order;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">EUI</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Euroclear
UK &amp; International Limited, the operator of the CREST System
(or any successor or assignee of it in such capacity from time to
time);</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Euroclear
Bank</font><font style="color: #000000">&#x201D; or
&#x201C;</font><font style="font-weight: bold; color: #000000">EB</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Euroclear
Bank S.A./N.V., an international CSD based in Belgium and part of
the Euroclear Group (or any successor or assignee of it in such
capacity from time to time);</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Euroclear
Group</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
group of Euroclear companies, including Euroclear Bank and
EUI;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Exchange
Agent</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Computershare
Trust Company N.A. in its capacity as exchange agent with respect
to the ADSs (or any successor or assignee of it in such capacity
from time to time);</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Excluded
Shares</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Preference Shares in issue at the Scheme Record Time;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Extraordinary General
Meeting</font><font style="color: #000000">&#x201D; or
&#x201C;</font><font style="font-weight: bold; color: #000000">EGM</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
extraordinary general meeting of CRH (and any adjournment thereof)
to be convened in connection with the Scheme, to be held at 10:15am
on 8 June 2023 at Royal Marine Hotel, Marine Road, D&#xFA;n
Laoghaire, Co. Dublin, A96 K063, Ireland or, if later, as soon
thereafter as the Scheme Meeting shall have been concluded or
adjourned;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Forms
of Proxy</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">the form of proxy for the Scheme Meeting and the
form of proxy for the Extraordinary General Meeting and
&#x201C;</font><font style="font-weight: bold; color: #000000">Form
of Proxy</font><font style="color: #000000">&#x201D; shall mean
either of them, which accompany this Circular;</font></font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Irish
High Court</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
High Court of Ireland;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Irish
High Court Hearing</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
hearing of the Irish High Court at which it is proposed that the
Irish High Court sanction the Scheme under Section 453(2)(c) of the
Act;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Joint
Holder(s)</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Shareholders
whose names are entered in the Register of Members as the joint
holders of a share in the Company;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Ordinary
Share(s)</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
ordinary shares of &#x20AC;0.32 each in the share capital of
CRH;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Ordinary
Shareholders</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
registered holder(s) of an Ordinary Shares in the Register of
Members;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Ordinary Shares held through
CDIs</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares represented by CDIs;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Ordinary Shares held through
Certificated ADSs</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares represented by Certificated ADSs;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Ordinary Shares held through
DTC ADSs</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares represented by DTC ADSs;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Ordinary Shares held through EB
Participants</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares which are represented by Belgian Law Rights
standing to the credit of the EB Participant accounts of the EB
Participants at the Scheme Record Time, the legal title to which is
held by the EB Nominee;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Ordinary Shares held through
Registered ADSs</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares represented by Registered ADSs;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Other
Registered Scheme Shares</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Registered Scheme Shares, excluding the Residual Ordinary Shares
held through EB Participants;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Preference
Shares</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
(i) 150,000 5% Cumulative Preference Shares of &#x20AC;1.27 each;
and (ii) 872,000 7% &#x201C;A&#x201D; Cumulative Preference Shares of
&#x20AC;1.27 each in the share capital of CRH;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Register of
Members</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
register of members of CRH which is maintained pursuant to Section
169 of the Act;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Registered
ADSs</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
ADSs which are held in uncertificated form and are recorded in the
ADS Register in the name of a registered holder at the Scheme
Record Time, but excludes, for the avoidance of doubt, the DTC
ADSs;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">registered
form</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">in
respect of an Ordinary Share, means an Ordinary Share the holder of
which is recorded in the Register of Members as the registered
holder thereof directly (and not through the DTC Nominee), without
the issuance of a corresponding physical certificate (save as
required by applicable law);</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Registered Scheme
Shares</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">(i)
the Residual Ordinary Shares held through EB Participants; (ii) the
Ordinary Shares held through the Registered ADSs; and (iii) the
Ordinary Shares held through the Certificated ADSs;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Registrar of
Companies</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Registrar of Companies in Dublin, Ireland;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Relevant EB
Participants</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
person recorded in the records and systems maintained by the EB
System at the Scheme Record Time (by way of interests standing to
the credit of its EB Participant account) as the EB Participant in
respect of the Belgian Law interests pertaining to Residual
Ordinary Shares held through EB Participants;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Residual Ordinary Shares held
through EB Participants</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares held through EB Participants, excluding (i)
Ordinary Shares held through CDIs; (ii) Ordinary Shares held
through Registered ADSs; (iii) Ordinary Shares held through
Certificated ADSs; and (iv) Ordinary Shares held through DTC
ADSs;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Restricted
Jurisdiction</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">any
jurisdiction in respect of which it would be unlawful for the
Circular or the related Forms of Proxy to be released, published or
distributed, in whole or in part;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Restricted Overseas
Shareholder</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
Shareholder (including an individual, partnership, unincorporated
syndicate, limited liability company, unincorporated organisation,
trust, trustee, executor, administrator or other legal
representative) in, or resident in, or any Shareholder whom CRH
believes to be in, or resident in, a Restricted
Jurisdiction;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Scheme</font><font style="color: #000000">&#x201D; or &#x201C;</font><font style="font-weight: bold; color: #000000">Scheme of
Arrangement</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">this
proposed scheme of arrangement under Chapter 1 of Part 9 of the Act
with or subject to any modification(s), addition(s) or condition(s)
approved or imposed by the Irish High Court and agreed to by
CRH;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Scheme
Meeting</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
meeting of the Ordinary Shareholders to be convened pursuant to an
order of the Irish High Court under Section 450 of the Act at to be
held at 10:00am on 8 June 2023 at Royal Marine Hotel, Marine Road,
D&#xFA;n Laoghaire, Co. Dublin, A96 K063, Ireland for the purposes
of considering and, if thought fit, approving the Scheme (with or
without any modification(s), addition(s) or condition(s) approved
or imposed by the Irish High Court), including any adjournment,
postponement or reconvention of any such meeting, notice of which
is contained in this Circular;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Scheme Order</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
order or orders of the Irish High Court under Section 453 of the
Act sanctioning the Scheme;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Scheme Record
Time</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">11:59
pm (Irish Time) on the last Business Day before the Effective
Date;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Scheme
Shareholder(s)</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
registered holder of the Scheme Shares;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Scheme
Shares</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares of CRH in issue at the Scheme Record Time which are
registered in the name of the EB Nominee or held by Shareholders in
certificated form, but for the avoidance of doubt, excluding the
Excluded Shares;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;&#x201C;</font><font style="font-weight: bold; color: #000000">Shareholder</font><font style="color: #000000">&#x201D; or &#x201C;</font><font style="font-weight: bold; color: #000000">Holder</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">in
relation to any share, a member of CRH whose name is entered in the
Register of Members as the holder of the share and any Joint
Holder, including any person(s) entitled by
transmission;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Transfer
Agent</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Computershare
Trust Company N.A., the US SEC registered transfer agent (or any
successor or assignee of it in such capacity from time to time);
and</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Voting Record
Time</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">7:00
pm on 4 June 2023 or, if the Scheme Meeting and/or the
Extraordinary General Meeting is/are adjourned, on the day that is
four days before the day appointed for the adjourned
meeting(s).</font></div>
</td>
</tr></table>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
2.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Transfer of the Scheme Shares</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">2.1</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Pursuant
to Chapter 1 of Part 9 of the Act, immediately, and without any
further action or instrument required, the legal interest (but not
the beneficial interest nor any other equity or interest, save as
expressly provided below) in the Scheme Shares of each Scheme
Shareholder shall be bound by the following transfers and/or
arrangements in respect of share certificates:</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(a)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares held through CDIs shall be automatically
transferred from the EB Nominee to the DTC Nominee at the Effective
Time, such that the DTC Nominee will be the registered holder of
such Ordinary Shares in the Register of Members, together with all
and any rights at the Effective Time or thereafter attached
thereto, including voting rights and the right to receive dividends
and other distributions declared, paid or made thereon with a
record date on or after the Effective Time;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(b)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares held through DTC ADSs shall be automatically
transferred from the EB Nominee to the DTC Nominee at the Effective
Time, such that the DTC Nominee will be the registered holder in
the Register of Members of such number of Ordinary Shares that are
represented by DTC ADSs listed opposite the name of the DTC Nominee
in the ADS Register at the Scheme Record Time, together with all
and any rights at the Effective Time or thereafter attached
thereto, including voting rights and the right to receive dividends
and other distributions declared, paid or made thereon with a
record date on or after the Effective Time;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(c)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares held through Registered ADSs shall be automatically
transferred from the EB Nominee to each of the ADS Registered
Holders at the Effective Time, such that each such ADS Registered
Holder will be the registered holder in the Register of Members of
such number of Ordinary Shares that are represented by the
Registered ADSs listed opposite its name in the ADS Register at the
Scheme Record Time, together with all and any rights at the
Effective Time or thereafter attached thereto, including voting
rights and the right to receive dividends and other distributions
declared, paid or made thereon with a record date on or after the
Effective Time;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(d)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares held through Certificated ADSs shall be
automatically transferred from the EB Nominee to the Exchange Agent
at the Effective Time, which will hold such Ordinary Shares on
behalf of the Certificated ADS Holders, such that the Exchange
Agent will be the registered holder in the Register of Members of
such number of Ordinary Shares that are represented by Certificated
ADSs listed opposite each such Certificated ADS Holder&#x2019;s name
in the ADS Register at the Scheme Record Time, together with all
and any rights at the Effective Time or thereafter attached
thereto, including voting rights and the right to receive dividends
and other distributions declared, paid or made thereon with a
record date on or after the Effective Time;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(e)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Residual Ordinary Shares held through EB Participants shall be
automatically transferred from the EB Nominee to the Relevant EB
Participants at the Effective Time, such that each Relevant EB
Participant will be the registered holder in the Register of
Members of such number of Ordinary Shares which corresponds to its
respective interests in Residual Ordinary Shares held through EB
Participants at the Scheme Record Time, together with all and any
rights at the Effective Time or thereafter attached thereto,
including voting rights and the right to receive dividends and
other distributions declared, paid or made thereon with a record
date on or after the Effective Time; and</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(f)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
physical share certificates representing certificated Ordinary
Shares at the Scheme Record Time will be cancelled at the Effective
Time and instead corresponding book-entries on the Register of
Members maintained by the Transfer Agent will be used to reflect
ownership of such certificated Ordinary Shares in &#x2018;registered
form&#x2019;.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">2.2</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">In
the event of a conflict between clause 2.1(e) and the foregoing
provisions of clause 2, the relevant foregoing provisions of clause
2 shall apply. In the event of a conflict between clause 2.1(a) and
clauses 2.1(b), 2.1(c) or 2.1(d), clauses 2.1(b), 2.1(c) and/or
2.1(d) (as the case may be) shall apply.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">2.3</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Notwithstanding
anything to the contrary in the foregoing provisions of this clause
2, nothing in this clause 2 shall limit, abrogate, amend or
prejudice any obligation of any EB Participant to any Beneficiary,
nor shall it confer on any EB Participant any entitlement or right
over the property, interests or rights of any Beneficiary that it
did not have prior to the implementation of the Scheme or the
foregoing provisions.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
3.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Consideration for the Transfer of the Scheme Shares</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">In
consideration for the transfer of the legal interest (but not the
beneficial interest nor any other equity or interest, save as
expressly provided for herein) in the applicable Scheme Shares at
the Effective Time:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">3.1</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">to
the DTC Nominee pursuant to Clause 2.1(a), CRH shall register the
transfer of the Ordinary Shares held through CDIs from the EB
Nominee to the DTC Nominee in the Register of Members and the DTC
Nominee shall hold such Ordinary Shares as nominee for and on
behalf of DTC;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">3.2</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">to
the DTC Nominee pursuant to Clause 2.1(b), CRH shall register the
transfer of such number of Ordinary Shares held through DTC ADSs
listed opposite the name of the DTC Nominee in the ADS Register at
the Scheme Record Time from the EB Nominee to the DTC Nominee in
the Register of Members and the DTC Nominee shall hold such
Ordinary Shares as nominee for and on behalf of DTC;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">3.3</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">to
the respective ADS Registered Holders pursuant to Clause 2.1(c),
CRH shall register the transfer of such number of Ordinary Shares
held through Registered ADSs listed opposite each such ADS
Registered Holder&#x2019;s name in the ADS Register at the Scheme
Record Time from the EB Nominee to the relevant ADS Registered
Holder in the Register of Members and such Ordinary Shares shall be
held by the ADS Registered Holders in &#x2018;registered
form&#x2019;;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">3.4</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">to
the Exchange Agent pursuant to Clause 2.1(d), CRH shall register
the transfer of such number of Ordinary Shares that are represented
by Certificated ADSs listed opposite each such Certificated ADS
Holder&#x2019;s name in the ADS Register at the Scheme Record Time
from the EB Nominee to the relevant Exchange Agent in the Register
of Members and such Ordinary Shares shall be held by the Exchange
Agent as nominee for and on behalf of the Certificated ADS Holders
in &#x2018;registered form&#x2019;; and</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">3.5</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">to
the Relevant EB Participants pursuant to Clause 2.1(e), CRH shall
register the transfer of such number of Ordinary Shares which
corresponds to its respective interests in Residual Ordinary Shares
held through EB Participants at the Scheme Record Time from the EB
Nominee to the Relevant EB Participants in the Register of Members
and such Ordinary Shares shall be held by the Relevant EB
Participants in &#x2018;registered form&#x2019;.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">In
consideration for the cancellation of the share certificates of the
holders of certificated Ordinary Shares pursuant to Clause 2.1(f),
CRH shall register the conversion of certificated Ordinary Shares
held by certificated Ordinary Shareholders at the Scheme Record
Time from certificated form, via the cancellation of the physical
share certificates representing certificated Ordinary Shares, into
&#x2018;registered form&#x2019; via corresponding book-entries on the
Register of Members maintained by the Transfer Agent.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
4.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Conditions of the Scheme of Arrangement</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">The
Scheme of Arrangement will not be completed unless, among other
things, the following conditions are satisfied or, if allowed by
law, waived:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">4.1</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
approval of the Scheme by Ordinary Shareholders who represent at
least 75% in value of the members present and voting either in
person or by proxy at the Scheme Meeting;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">4.2</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
quorum of at least two persons holding or representing in person or
by proxy at least one-third in nominal value of the Ordinary Shares
in issue being satisfied at the Scheme Meeting;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">4.3</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
approval of the Conditional Resolutions set out in the notice
convening the EGM by the requisite majority of Ordinary
Shareholders at the EGM (or at any adjournment of such
meeting);</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">4.4</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Scheme being sanctioned by the Irish High Court (with or without
any modification(s), addition(s) or condition(s) approved or
imposed by the Irish High Court) pursuant to Section 453(2)(c) of
the Act;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">4.5</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
delivery of a copy of the Scheme Order to the Registrar of
Companies in accordance with Section 454 of the Act;
and</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">4.6</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Board not having resolved to abandon, discontinue and/or withdraw
the Scheme prior to the Irish High Court Hearing.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
5.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Overseas Shareholders</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">5.1</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">The
provisions of Clauses 2 and 3 shall be subject to any prohibition
or condition imposed by law.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">5.2</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Notwithstanding
the provisions of Clause 5.1, CRH retains the right to permit the
release, publication or distribution of this Circular or the Forms
of Proxy to any Restricted Overseas Shareholder who satisfies CRH
(in its sole discretion) that doing so will not infringe the laws
of the relevant Restricted Jurisdiction, or require compliance with
any governmental or other consent or any registration, filing or
other formality that CRH is unable to comply with or regards as
unduly onerous to comply with.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
6.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
The Effective Time</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 59px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">6.1</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">This
Scheme shall become effective at the Effective Time subject
to:</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(a)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
copy of the Scheme Order having been delivered to the Registrar of
Companies in accordance with Section 454 of the Act;
and</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(b)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">CRH
not having agreed prior to the Effective Date, with the consent of
the Irish High Court (where required), not to proceed with the
Scheme and in such case all undertakings given to the Irish High
Court in respect of this Scheme shall be deemed to have lapsed with
immediate effect.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
7.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Modification</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">CRH
may consent on behalf of all persons concerned to any modification
of or addition to this Scheme or any condition that the Irish High
Court may approve or impose.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
8.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Costs</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">The
costs of the Scheme, including costs of the preparation, approval
and implementation of the Scheme, will be paid by CRH.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
9.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Governing Law</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">This
Scheme shall be governed by, and construed in accordance with, the
laws of Ireland. CRH and the Scheme Shareholders hereby agree that
the Irish High Court shall have exclusive jurisdiction to hear and
determine any suit, action or proceeding or to settle any dispute
which may arise in relation thereto and the sanction
thereof.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Dated: 9 May 2023</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
PART VII</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">DEFINITIONS</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The definitions set out below apply throughout this Circular,
unless the context requires otherwise.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-family: Times New Roman; font-size: 13px">
<tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">2006
Takeover Regulations</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
EU Takeovers Directive (2004/25/EC) as transposed into Irish law by
European Communities (Takeover Bids (Directive 2004/25/EC))
Regulations, 2006 (S. I. No. 255 of 2006);</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">2023
AGM</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
annual general meeting of the Company held on 27 April
2023;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">2023
Share Buyback Authority</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">has the meaning given to it in Part I
(</font><font style="font-style: italic; color: #000000">Letter
from the Chairman</font><font style="color: #000000">) of this
Circular;</font></font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Act</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Companies Act 2014 of Ireland (as amended);</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">ADR</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">an
American Depositary Receipt issued pursuant to the ADR
Programme;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">ADR
Programme</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
programme pursuant to which the ADRs of the Company are
issued;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">ADS
Deposit Agreement</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
amended and restated deposit agreement, dated 28 November 2006, as
amended from time to time, entered into among the Company, the ADS
Depositary and all holders from time to time of ADSs held
thereunder;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">ADS
Depositary</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Bank of New York Mellon, as depository;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">ADS
Register</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
record or register maintained in the books of the ADS Depositary
recording the registered holders of ADSs;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">ADS
Registered Holder</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
registered holders of Registered ADSs as recorded in the ADS
Register at the Scheme Record Time, but excludes the DTC
Nominee;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Amended
Articles</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
amended articles of association of CRH proposed by Resolution 3 for
approval by Ordinary Shareholders at the Extraordinary General
Meeting;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">American Depositary
Share</font><font style="color: #000000">&#x201D; or
&#x201C;</font><font style="font-weight: bold; color: #000000">ADS(s)</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">an
American Depositary Share, each representing one Ordinary Share
held pursuant to the ADS Deposit Agreement;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Articles</font><font style="color: #000000">&#x201D; or &#x201C;</font><font style="font-weight: bold; color: #000000">Articles of
Association</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
articles of association of CRH as at the date of this
Circular;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Belgian Law
Rights</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
fungible co-ownership rights governed by Belgian Law over a pool of
book-entry interests in securities of the same issue (i.e. as can
be identified by an ISIN) which the EB Participants
hold;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Board</font><font style="color: #000000">&#x201D; or &#x201C;</font><font style="font-weight: bold; color: #000000">Directors</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
board of directors of CRH from time to time;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Business Day</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">any
day, other than a Saturday, Sunday, public holiday or a day on
which banks in Ireland, London or in New York are authorised or
required by law or executive order to be closed;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">CAT</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">has the meaning given to it in Part III
(</font><font style="font-style: italic; color: #000000">Summary of
the Tax Consequences of the Transaction</font><font style="color: #000000">) of this Circular;</font></font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
&#x201C;</font><font style="font-weight: bold; color: #000000; font-size: 13px">Central
Securities Depository</font><font style="color: #000000; font-size: 13px">&#x201D;or
&#x201C;</font><font style="font-weight: bold; color: #000000; font-size: 13px">CSD</font><font style="color: #000000; font-size: 13px">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">has
the meaning given to such term in Article 2 of the
CSDR;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">CEO</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Chief
Executive Officer;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Certificated ADS
Holder</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
person recorded in the ADS Register at the Scheme Record Time as
the holder of Certificated ADSs;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Certificated
ADSs</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
ADSs that are held in certificated form and are recorded in the ADS
Register as being held in certificated form at the Scheme Record
Time, but excludes, for the avoidance of doubt, the DTC
ADSs;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">CFO</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Chief
Financial Officer;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">CGT</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">has the meaning given to it in Part I
(</font><font style="font-style: italic; color: #000000">Letter
from the Chairman</font><font style="color: #000000">) of this
Circular;</font></font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Circular</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">this
document, dated 9 May 2023;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Company</font><font style="color: #000000">&#x201D; or &#x201C;</font><font style="font-weight: bold; color: #000000">CRH</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">CRH
plc, a public limited company incorporated under the Act with
registration number 12965 and having its registered office at 42
Fitzwilliam Square, Dublin 2, D02 R279, Ireland;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Conditional
Resolutions</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Scheme Resolution and Resolutions 1 to 5 of the EGM Resolutions
being proposed for approval by Ordinary Shareholders at the
Shareholder Meetings (excluding for the avoidance of doubt
Resolution 6);</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Conditions</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">the conditions for the implementation of the
Scheme as set out in Section 4 (</font><font style="font-style: italic; color: #000000">Conditions of the Scheme of
Arrangement</font><font style="color: #000000">) of Part VI
(</font><font style="font-style: italic; color: #000000">Scheme of
Arrangement</font><font style="color: #000000">) of this
Circular;</font></font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Constitution</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Memorandum of Association and the Articles of Association of CRH,
as amended from time to time;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">CREST</font><font style="color: #000000">&#x201D; or &#x201C;</font><font style="font-weight: bold; color: #000000">CREST System</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
system for the paperless settlement of trades in securities and the
holding of uncertificated securities in accordance with the CREST
Regulations operated by Euroclear UK &amp; International Limited
(or any successor or assignee of it in such capacity from time to
time) or any replacement for such system from time to
time;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">CREST
Depository</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">CREST
Depository Limited, a subsidiary of EUI (or any successor or
assignee of it in such capacity from time to time);</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
&#x201C;</font><font style="font-weight: bold; color: #000000; font-size: 13px">CREST
Depository Interests</font><font style="color: #000000; font-size: 13px">&#x201D;or
&#x201C;</font><font style="font-weight: bold; color: #000000; font-size: 13px">CDIs</font><font style="color: #000000; font-size: 13px">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">an
English law security issued by the CREST Depository that represents
a CREST member&#x2019;s interest in an Ordinary Share (including the
Belgian Law Rights in respect of an Ordinary Share standing to the
credit of the EB Participant account of the CREST Nominee) at the
Scheme Record Time;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">CREST
Nominee</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">CIN
(Belgium) Limited, a subsidiary of the CREST Depository, or any
other body appointed to act as a nominee on behalf of the CREST
Depository, including the CREST Depository itself;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">CREST
Participant</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">participant
in CREST, each of which has entered into an agreement to
participate in CREST;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">CREST
Regulations</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Uncertificated Securities Regulations 2001 of the United Kingdom,
as amended;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">CSDR</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
EU Central Securities Depositories Regulation (Regulation (EU) No.
909/2014);</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">CUSIP</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
identification number in respect of the Ordinary Share(s) assigned
by the Committee on Uniform Securities Identification
Procedures;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Default
Details</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">has the meaning given to it in Part I
(</font><font style="font-style: italic; color: #000000">Letter
from the Chairman</font><font style="color: #000000">) of this
Circular;</font></font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Depositary
Interests</font><font style="color: #000000">&#x201D; or
&#x201C;</font><font style="font-weight: bold; color: #000000">DIs</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
depositary interest issued through CREST by the DI Depositary
representing a beneficial interest in an Ordinary
Share;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">deposited
securities</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">has the meaning given to it in Part III
(</font><font style="font-style: italic; color: #000000">Summary of
the Tax Consequences of the Transaction</font><font style="color: #000000">) of this Circular;</font></font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">DI
Custodian</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Computershare
Trust Company N.A, in its capacity as custodian of the Ordinary
Shares underlying the DIs (or any successor or assignee of it in
such capacity from time to time);</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">DI
Deed</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
new global deed poll made by the DI Depositary governing its
relationship with the holders of DIs dated in or around the
Effective Date;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">DI
Depositary</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Computershare
Investor Services plc, in its capacity as issuer of the DIs (or any
successor or assignee of it in such capacity from time to
time);</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">DTC</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Depository Trust Company (or any successor or assignee of it in
such capacity from time to time) or any replacement for such system
from time to time;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">DTC
ADSs</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
ADSs that are recorded in the ADS Register as being held by the DTC
Nominee at the Scheme Record Time;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">DTC
Nominee</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Cede
&amp; Co., or such other entity as may be nominated by an
authorised representative of DTC from time to time;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">DTC
Participant</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">banks,
broker/dealers, firms, financial institutions and/or other persons
that are participants in DTC;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">DTRs</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Disclosure Guidance and Transparency Rules of the FCA;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">DWT</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">has the meaning given to it in Part III
(</font><font style="font-style: italic; color: #000000">Summary of
the Tax Consequences of the Transaction</font><font style="color: #000000">) of this Circular;</font></font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">EB
Migration</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">shall have the meaning given to such term in Part
V (</font><font style="font-style: italic; color: #000000">Settlement and Dealings in
Ordinary Shares following the Settlement System
Migration</font><font style="color: #000000">) of this
Circular;</font></font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">EB
Nominee</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Euroclear
Nominees Limited, a wholly owned subsidiary of Euroclear Bank,
established under the laws of England and Wales with registration
number 02369969 (or any successor or assignee of it in such
capacity from time to time);</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">EB
Participant</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
participant in the EB System that has entered into an agreement to
participate in the EB System subject to the Euroclear&#x2019;s Terms
and Conditions;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">EB
System</font><font style="color: #000000">&#x201D; or
&#x201C;</font><font style="font-weight: bold; color: #000000">Euroclear Bank
System</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
securities settlement system operated by Euroclear Bank and
governed by Belgian law (or any successor or assignee of it in such
capacity from time to time) or any replacement for such system from
time to time;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">EBITDA</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">earnings
before interest, taxes, depreciation and amortization;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Effective
Date</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
date on which the Scheme becomes effective as provided for by the
Irish High Court in the Scheme Order;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Effective
Time</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
time on the Effective Date on which the Scheme becomes effective as
fixed by the Irish High Court in the Scheme Order;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">EGM
Resolutions</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">the resolutions to be proposed at the
Extraordinary General Meeting, as set out in the Notice of EGM, and
any one an &#x201C;</font><font style="font-weight: bold; color: #000000">EGM
Resolution</font><font style="color: #000000">&#x201D;;</font></font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">EU
MAR</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
EU Market Abuse Regulation (596/2014);</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">EUI</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Euroclear
UK &amp; International Limited, the operator of the CREST System
(or any successor or assignee of it in such capacity from time to
time);</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Euroclear
Bank</font><font style="color: #000000">&#x201D; or
&#x201C;</font><font style="font-weight: bold; color: #000000">EB</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Euroclear
Bank S.A./N.V., an international CSD based in Belgium and part of
the Euroclear Group (or any successor or assignee of it in such
capacity from time to time);</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Euroclear
Group</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
group of Euroclear companies, including Euroclear Bank and
EUI;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Euroclear&#x2019;s Terms and
Conditions</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
document issued by Euroclear Bank entitled &#x2018;Terms and
Conditions governing use of Euroclear&#x2019; dated April 2019, as
may be amended, varied, replaced or superseded from time to
time;</font></div>
</td>
</tr><tr>
<td colspan="2" style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Euronext
Dublin</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Irish Stock Exchange plc, trading as Euronext Dublin incorporated
and registered in Ireland under the Act with registered number
539157 (or any successor or assignee of it in such capacity from
time to time);</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Euronext Dublin
De-Listing</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">cancellation
of the secondary listing of Ordinary Shares on Euronext Dublin and
the cancellation of the admission of the Ordinary Shares to trading
on Euronext Dublin;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Euronext Dublin Listing
Rules</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
listing rules of Euronext Dublin being the Euronext Dublin Rule
Book, Book II: Listing Rules and the Euronext Rule Book, Book I:
Harmonised Rules;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Exchange Act</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
US Securities Exchange Act of 1934, as amended;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Exchange
Agent</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Computershare
Trust Company N.A., in its capacity as exchange agent with respect
to the Certificated ADSs (or any successor or assignee of it in
such capacity from time to time);</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Existing EB
Holders</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">shall have the meaning given to such term in
Section 7 (</font><font style="font-style: italic; color: #000000">Summary of Listing, Dealings
and Settlement following the Settlement System
Migration</font><font style="color: #000000">) of Part I
(</font><font style="font-style: italic; color: #000000">Letter
from the Chairman</font><font style="color: #000000">);</font></font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Extraordinary General
Meeting</font><font style="color: #000000">&#x201D; or
&#x201C;</font><font style="font-weight: bold; color: #000000">EGM</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
extraordinary general meeting of CRH (and any adjournment thereof)
to be convened in connection with the Scheme, to be held at 10:15am
on 8 June 2023 at Royal Marine Hotel, Marine Road, D&#xFA;n
Laoghaire, Co. Dublin, A96 K063, Ireland or, if later, as soon
thereafter as the Scheme Meeting shall have been concluded or
adjourned;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">FCA</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
UK Financial Conduct Authority in its capacity as the competent
authority for the purposes of the FCA Listing Rules;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">FCA
Listing Rules</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
listing rules made under Part VI of FSMA (as set out in the FCA
handbook), as amended;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Foreign Private
Issuer</font><font style="color: #000000">&#x201D; or
&#x201C;</font><font style="font-weight: bold; color: #000000">FPI</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">has
the meaning given to such term in Rule 405 of the Securities Act
1933 (as amended) and Rule 3b-4(c) of the Exchange
Act;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Forms
of Proxy</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">the form of proxy for the Scheme Meeting and the
form of proxy for the Extraordinary General Meeting and
&#x201C;</font><font style="font-weight: bold; color: #000000">Form
of Proxy</font><font style="color: #000000">&#x201D; shall mean
either of them, which accompany this Circular;</font></font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">FSMA</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Financial Services and Market Authority;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Group</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">CRH
together with its subsidiaries and subsidiary
undertakings;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">HMRC</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">has the meaning given to it in Part III
(</font><font style="font-style: italic; color: #000000">Summary of
the Tax Consequences of the Transaction</font><font style="color: #000000">) of this Circular;</font></font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Ireland</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
island of Ireland, excluding Northern Ireland and the word
&#x2018;Irish&#x2019; shall be construed accordingly;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Irish
High Court</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
High Court of Ireland;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Irish
High Court Hearing</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
hearing of the Irish High Court at which it is proposed that the
Irish High Court sanction the Scheme under Section 453(2)(c) of the
Act;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Irish
Revenue</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Revenue Commissioners of Ireland, the Irish Government agency
responsible for customs, excise, taxation and related
matters;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Irish
Takeover Rules</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Irish
Takeover Panel Act, 1997, Takeover Rules, 2013 (as
amended);</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">IRS</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Internal Revenue Service of the United States;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Joint
Holder</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Shareholders
whose names are entered in the Register of Members as the joint
holders of a share in the Company;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Latest Practicable
Date</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">4
May 2023;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000; font-size: 13px">
&#x201C;</font><font style="font-weight: bold; color: #000000; font-size: 13px">London Stock
Exchange</font><font style="color: #000000; font-size: 13px">&#x201D;or
&#x201C;</font><font style="font-weight: bold; color: #000000; font-size: 13px">LSE</font><font style="color: #000000; font-size: 13px">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
London Stock Exchange Group plc or the market conducted by it, as
the context requires, or any successor or assignee of it in such
capacity from time to time or any replacement for such system from
time to time;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">LSE
Listing Change</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
transfer of CRH&#x2019;s LSE listing category of Ordinary Shares on
the Official List from a premium listing to a standard
listing;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">LSE
Listing Change Resolution</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
resolution in relation to LSE Listing Change to be proposed at the
EGM for adoption by the Company pursuant to Resolution 3 of the
EGM;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">MNPI</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">material
non-publication information, in the context of Regulation
FD;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">New
Article 4A</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
new Article 4A of the Articles of Association of the Company which
is proposed to be adopted by the Company pursuant to Resolution 6
of the EGM;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Notice of
EGM</font><font style="color: #000000">&#x201D; or
&#x201C;</font><font style="font-weight: bold; color: #000000">EGM
Notice</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">the notice convening the EGM, set out in Part X
(</font><font style="font-style: italic; color: #000000">Notice of
Extraordinary General Meeting</font><font style="color: #000000">)
of this Circular;</font></font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Notice of Scheme
Meeting</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">the notice convening the Scheme Meeting set out in
Part IX (</font><font style="font-style: italic; color: #000000">Notice of Irish High Court
Convened Shareholder Meeting</font><font style="color: #000000">)
of this Circular;</font></font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">NYSE</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
New York Stock Exchange (or any successor or assignee of it in such
capacity from time to time) or any replacement for such market from
time to time;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">NYSE
Listing</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
listing of Ordinary Shares directly on the NYSE;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">NYSE
Rules</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">The
New York Stock Exchange Listed Company Manual;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Official
List</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Official List of the FCA;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Ordinary
Share(s)</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
ordinary shares of &#x20AC;0.32 each in the share capital of
CRH;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Ordinary
Shareholder(s)</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
registered holder(s) of the Ordinary Shares in the Register of
Members;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Ordinary Shares held through
CDIs</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares represented by CDIs;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Ordinary Shares held through
Certificated ADSs</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares represented by Certificated ADSs;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Ordinary Shares held through
DTC ADSs</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares represented by DTC ADSs;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Ordinary Shares held through EB
Participants</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares which are represented by Belgian Law Rights
standing to the credit of the EB Participant accounts of the EB
Participants at the Scheme Record Time, the legal title to which is
held by the EB Nominee;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Ordinary Shares held through
Registered ADSs</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares represented by Registered ADSs;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Other
Registered Scheme Shares</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Registered Scheme Shares, excluding the Residual Ordinary Shares
held through EB Participants;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">PFIC</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">has the meaning given to it in Part III
(</font><font style="font-style: italic; color: #000000">Summary of
the Tax Consequences of the Transaction</font><font style="color: #000000">) of this Circular;</font></font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">pounds
sterling</font><font style="color: #000000">&#x201D; or
&#x201C;</font><font style="font-weight: bold; color: #000000">pence</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
lawful currency of the United Kingdom;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Pre-Emption
Group</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Pre-Emption Group of the Financial Reporting Council;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Preference
Shareholders</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
holders of the Preference Shares;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Preference
Shares</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
(i) 150,000 5% Cumulative Preference Shares of &#x20AC;1.27 each;
and (ii) 872,000 7% &#x201C;A&#x201D; Cumulative Preference Shares of
&#x20AC;1.27 each in the share capital of CRH;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">premium
listing</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
&#x201C;premium listing (commercial company)&#x201D; segment of the
Official List of the FCA;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Prospectus
Regulation</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Regulation
(EU) 2017/1129 of the European Parliament and of the Council of 14
June 2017;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Prospectus
Rules</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
rules made by the FCA pursuant to Part VI of FSMA (as amended from
time to time);</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">PRSA</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">has the meaning given to it in Part III
(</font><font style="font-style: italic; color: #000000">Summary of
the Tax Consequences of the Transaction</font><font style="color: #000000">) of this Circular;</font></font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Register of
Members</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
register of members of CRH which is maintained pursuant to Section
169 of the Act;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Registered
ADSs</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
ADSs which are held in uncertificated form and are recorded in the
ADS Register in the name of a registered holder at the Scheme
Record Time, but excludes, for the avoidance of doubt, the DTC
ADSs;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">registered
form</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">in
respect of an Ordinary Share, means an Ordinary Share the holder of
which is recorded in the Register of Members as the registered
holder thereof directly (and not through the DTC Nominee), without
the issuance of a corresponding physical certificate (save as
required by applicable law);</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Registered Scheme
Shares</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">(i)
the Residual Ordinary Shares held through EB Participants; (ii) the
Ordinary Shares held through the Registered ADSs; and (iii) the
Ordinary Shares held through the Certificated ADSs;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Registrar</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Link
Registrars Limited, Suite 149, The Capel Building, Mary&#x2019;s
Abbey, Dublin 7, D07 DP79, Ireland or such other registrar as may
be appointed by the Company from time to time;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Registrar of
Companies</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Registrar of Companies in Dublin, Ireland;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Regulation
FD</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Regulation Fair Disclosure of 2000;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Regulatory Information
Service</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
regulatory information service as defined in the Irish Takeover
Rules.</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Relevant EB
Participants</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
person recorded in the records and systems maintained by the EB
System at the Scheme Record Time (by way of interests standing to
the credit of its EB Participant account) as the EB Participant in
respect of the Belgian Law interests pertaining to Residual
Ordinary Shares held through EB Participants;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Residual Ordinary Shares held
through EB Participants</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares held through EB Participants, excluding (i)
Ordinary Shares held through CDIs; (ii) Ordinary Shares held
through Registered ADSs; (iii) Ordinary Shares held through
Certificated ADSs; and (iv) Ordinary Shares held through DTC
ADSs;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Resolutions</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">the resolutions to be proposed at the Scheme
Meeting as set out in the Notice of Scheme Meeting and the
resolutions to be proposed at the Extraordinary General Meeting as
set out in the Notice of EGM, and any one a
&#x201C;</font><font style="font-weight: bold; color: #000000">Resolution</font><font style="color: #000000">&#x201D;;</font></font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Scheme</font><font style="color: #000000">&#x201D; or &#x201C;</font><font style="font-weight: bold; color: #000000">Scheme of
Arrangement</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">has the meaning given to it in Part VI
(</font><font style="font-style: italic; color: #000000">Scheme of
Arrangement</font><font style="color: #000000">) of this
Circular;</font></font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Scheme
Document</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">the document set out in Part VI
(</font><font style="font-style: italic; color: #000000">Scheme of
Arrangement</font><font style="color: #000000">) of this Circular
which details the mechanism to migrate (i) the Ordinary Shares held
through CDIs and the Ordinary Shares held through DTC ADSs from the
EB System to DTC; (ii) the Registered Scheme Shares from the EB
System to &#x2018;registered form&#x2019;; and (iii) the certificated
Ordinary Shares to &#x2018;registered
form&#x2019;;</font></font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Scheme
Meeting</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">has the meaning given to it in Part VI
(</font><font style="font-style: italic; color: #000000">Scheme of
Arrangement</font><font style="color: #000000">) of this
Circular;</font></font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Scheme Order</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">has the meaning given to it in Part VI
(</font><font style="font-style: italic; color: #000000">Scheme of
Arrangement</font><font style="color: #000000">) of this
Circular;</font></font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Scheme Record
Time</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">11:59
pm (Irish Time) on the last Business Day before the Effective
Date;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Scheme
Resolution</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
resolution to be proposed at the Scheme Meeting as set out in the
Notice of Scheme Meeting;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Scheme
Shareholders</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">has the meaning given to it in Part VI
(</font><font style="font-style: italic; color: #000000">Scheme of
Arrangement</font><font style="color: #000000">) of this
Circular;</font></font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Scheme
Shares</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">has the meaning given to it in Part VI
(</font><font style="font-style: italic; color: #000000">Scheme of
Arrangement</font><font style="color: #000000">) of this
Circular;</font></font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">SEC</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
US Securities and Exchange Commission;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Settlement System
Migration</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
migration of the settlement system applicable to certain of the
uncertificated Ordinary Shares from the EB System to DTC in
connection with the NYSE Listing;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Share(s)</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Ordinary Shares and the Preference Shares;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Share
Buyback Authority</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
authority being sought by the Company at Resolution 4 in the Notice
of EGM to make market purchases and overseas market purchases of
Ordinary Shares;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Shareholder(s)</font><font style="color: #000000">&#x201D;
or &#x201C;</font><font style="font-weight: bold; color: #000000">Holder(s)</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">in
relation to any share, a member of CRH whose name is entered in the
Register of Members as the holder of the share and any Joint
Holder, including any person(s) entitled by
transmission;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Shareholder
Meetings</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
EGM and the Scheme Meeting;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Significant
Transaction</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">a
transaction which exceeds certain class test ratios which are
commonly referred to as a &#x201C;class 1 transaction&#x201D; or a
&#x201C;class 2 transaction&#x201D; under the existing provisions of
Chapter 10 of the FCA Listing Rules;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">standard
listing</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
&#x201C;standard listing (shares)&#x201D; segment of the Official
List of the FCA;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">TCA</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">The
Taxes Consolidation Act 1997;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Transaction</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
implementation of the NYSE Listing, the related termination of the
ADR Programme, the Settlement System Migration, the LSE Listing
Change, the Amended Articles, the Scheme and the Euronext Dublin
De-Listing;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Transfer
Agent</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Computershare
Trust Company N.A., the US SEC registered transfer agent (or any
successor or assignee of it in such capacity from time to
time);</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Transfer
Deadline</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">11:59
pm on 18 September 2023, being the deadline for Existing EB Holders
to notify their broker that they wish to reposition their holdings
of interests in Ordinary Shares into CDIs or withdraw such Ordinary
Shares from the EB System directly into their own name prior to the
Effective Date;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Treasury Re-issue
Authority</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
authority being sought by the Company at Resolution 5 in the Notice
of EGM to re-issue Treasury Shares;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Treasury
Shares</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">treasury
shares of the Company within the meaning of section 109 of the
Act;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Treaty</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Convention between the Government of the United States of America
and the Government of Ireland for the Avoidance of Double Taxation
and the Prevention of Fiscal Evasion with Respect to Taxes on
Income and Capital Gains;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">UK
Corporate Governance Code</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
2018 UK Corporate Governance Code published by the Financial
Reporting Council;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 40%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">UK
MAR</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td style="vertical-align: top; width: 60%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
Market Abuse Regulation (EU) 596/2014 as it forms part of domestic
law in the UK, from time to time, including, by virtue of the
European Union (Withdrawal) Act 2018 and the UK&#x2019;s Market
Abuse (Amendment) (EU Exit) Regulations 2019;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">United
Kingdom</font><font style="color: #000000">&#x201D; or
&#x201C;</font><font style="font-weight: bold; color: #000000">UK</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="3" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
United Kingdom of Great Britain and Northern Ireland;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">United
States</font><font style="color: #000000">&#x201D; or
&#x201C;</font><font style="font-weight: bold; color: #000000">US</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="3" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
United States of America, its territories and possessions, any
state of the United States of America and the District of Columbia
and all other areas subject to its jurisdiction;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">US
dollars</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="3" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
lawful currency of the US;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">US
GAAP</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="3" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">United
States generally accepted accounting principles, as in effect from
time to time; and</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-weight: bold; color: #000000">Voting Record
Time</font><font style="color: #000000">&#x201D;</font></font></div>
</td>
<td colspan="3" style="vertical-align: top; width: 61%">
<div style="text-align: left; margin-left: 12px; margin-right: 2px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">7:00
pm on 4 June or, if the Scheme Meeting and/or the Extraordinary
General Meeting is/are adjourned on the day that is four days
before the day appointed for the adjourned meeting(s).</font></div>
</td>
</tr></table>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
PART VIII</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold"><font style="font-family: Times New Roman; font-size: 13px">FAQ REGARDING THE
TRANSACTION</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
General</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
1.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
What is the proposed Transaction?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CRH is proposing to pursue a primary listing of its Ordinary Shares
in the US on the NYSE. The process for implementing this broadly
involves (i) our existing ADSs converting into Ordinary Shares;
(ii) moving from the EB System for settling trades in the Ordinary
Shares to DTC, the system used by companies listed on the NYSE;
(iii) the existing listing of Ordinary Shares on the LSE
transferring from a premium listing to a standard listing; (iv)
de-listing the Ordinary Shares from Euronext Dublin and (v)
amending the existing Articles of Association to reflect changes
resulting from the Transaction.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Ancillary to the Transaction, the Company shall also be seeking
renewed shareholder approval to purchase Ordinary Shares on the
NYSE and LSE together with the related authority to re-issue such
Ordinary Shares and an amendment to the current Constitution in
respect of such acquisitions so as to facilitate the continuation
of the Company&#x2019;s share buyback programmes following the
implementation of the Transaction.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
2.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
When will it complete?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The Transaction is expected to take effect on or around 25
September 2023.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
3.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Does the proposed Transaction affect my Ordinary Shares and
ADSs?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The number of Ordinary Shares you hold directly (or beneficially)
will not change as a result of the proposed Transaction, meaning
that if you held 100 Ordinary Shares (directly or beneficially) at
close of business immediately prior to the Effective Time, you will
hold 100 Ordinary Shares (directly or beneficially) immediately
following the Effective Time. The manner in which shareholders hold
their interests in Ordinary Shares following the Effective Time
will change depending on how shareholders hold their interests
presently. Please see Questions 6-8 below for further details on
this.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
At the Effective Time, CRH&#x2019;s existing ADR Programme will be
terminated and the ADSs will be cancelled and converted into the
right to receive delivery of the number of Ordinary Shares they
represent. No action is required on the part of the holders of DTC
ADSs or Registered ADSs. Holders of Certificated ADSs will be
required to execute a letter of transmittal and deliver their ADRs
to the Exchange Agent for these Ordinary Shares to be delivered to
them following the Effective Time. At the Effective Time and in
advance of receipt of such letter of transmittal and delivery of
the ADRs to the Exchange Agent, the Exchange Agent will hold the
Ordinary Shares on behalf of the previous holders of the relevant
Certificated ADSs pursuant to the Scheme.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
See Question 8 below for information as to how certificated
Ordinary Shareholders will hold shares after the Effective
Time.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
4.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
What am I being asked to vote on at the Shareholder
Meetings?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Scheme Meeting</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
For the Scheme Meeting, you are being asked to vote on, and if you
see fit, approve the Scheme of Arrangement as set forth in the
&#x201C;</font><font style="font-style: italic; color: #000000">Notice of Irish High Court
Convened Shareholder Meeting</font><font style="color: #000000">&#x201D; which approves, amongst other things, the
transfer of the Ordinary Shares held through CDIs and the Ordinary
Shares held through DTC ADSs from the EB System to DTC, and the
conversion of the Registered Scheme Shares and the certificated
Ordinary Shares in issue at the Scheme Record Time to
&#x2018;registered form&#x2019;. If the Scheme is approved at the
Shareholder Meetings, the Scheme will become effective on or about
25 September 2023 (or such other date as specified in the order of
the Irish High Court sanctioning the Scheme).</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
EGM</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
For the EGM, you are being asked to vote on and, if you see fit,
approve the Scheme (</font><font style="font-style: italic; color: #000000">Resolution
1</font><font style="color: #000000">), the change of the LSE
listing from a premium listing to a standard listing
(</font><font style="font-style: italic; color: #000000">Resolution
2</font><font style="color: #000000">), the adoption of the Amended
Articles (</font><font style="font-style: italic; color: #000000">Resolution
3</font><font style="color: #000000">), the authority of the
Company to make purchases of Ordinary Shares on the LSE and the
NYSE (</font><font style="font-style: italic; color: #000000">Resolution
4</font><font style="color: #000000">), the authority of the
Company to re-issue its Treasury Shares (</font><font style="font-style: italic; color: #000000">Resolution
5</font><font style="color: #000000">) and the insertion of a new
Article 4A which shall allow the Company to purchase its own shares
by way of redemption, in addition to by way of acquisition
(</font><font style="font-style: italic; color: #000000">Resolution
6</font><font style="color: #000000">).</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
5.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Why are there two Shareholder Meetings?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Irish law requires that two separate shareholder meetings be held,
the Scheme Meeting and the EGM. Both meetings are necessary to
cause the Scheme and the EGM Resolutions to become
effective.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
At the Scheme Meeting, Scheme Shareholders will be asked to approve
the Scheme for the purposes of satisfying the requirements of the
Irish legislation upon which the Scheme is based. At the EGM,
Shareholders will be asked to approve the EGM Resolutions. The
Conditional Resolutions are inter-conditional so all of these
resolutions need to be passed for them to be effective e.g. if the
Scheme Resolution is passed but any of Resolutions 1 to 5 of the
EGM Resolutions are not approved by Ordinary Shareholders then
neither the Scheme Resolution or the EGM Resolutions will be
effective, and vice versa. If Resolution 6 of the EGM Resolutions
is not approved but the other Conditional Resolutions are approved,
the Transaction may proceed but Resolution 6 will not be
effective.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
6.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
I am an uncertificated Ordinary Shareholder holding my interests
through an EB Participant. How will I hold my Ordinary Shares after
the proposed Transaction?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Effective Time, settlement of trades of Ordinary
Shares on Euronext Dublin, and the use of the EB System for
electronic settlement and trades in Ordinary Shares, directly or
indirectly, will cease to be available.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Accordingly, at the Effective Time, Residual Ordinary Shares held
through EB Participants will be automatically transferred out of
uncertificated form in the EB System and converted into
&#x2018;registered form&#x2019; to be held outside of DTC pursuant to
the Scheme, with the Relevant EB Participants being recorded in the
Register of Members as holding legal title in respect of their
respective holdings in such Ordinary Shares. The Transfer Agent
will use the Default Details in Euroclear Bank&#x2019;s records to
update the Register of Members with the EB Participants details.
Following the Effective Time, the relevant EB Participant and the
underlying shareholder can take certain steps to arrange for the
Register of Members to be updated to replace the relevant EB
Participant with the underlying beneficial
shareholder.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Existing EB Holders who would prefer to hold their interests in
uncertificated form (rather than in &#x2018;registered form&#x2019;)
in the name of their relevant EB Participant following the
Effective Time, should take steps, sufficiently in advance of the
Transfer Deadline, to reposition their holding of interests in
Ordinary Shares into CDIs through the CREST System, so that, at the
Effective Time, their interests in CDIs will be converted
automatically to DIs pursuant to the Scheme. Alternatively,
Existing EB Holders could withdraw their interests in Ordinary
Shares from the EB System directly into their own name (or the name
of their nominee) and hold such Ordinary Shares in certificated
(i.e. paper) form, so that following the Effective Time, they would
hold Ordinary Shares directly in &#x2018;registered form&#x2019; in
their own name (or the name of their nominee).</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Existing EB Holders are strongly encouraged to contact the EB
Participant through which they indirectly hold interests in
Ordinary Shares sufficiently in advance of the Transfer Deadline to
confirm what (if any) steps their nominated EB Participant intends
to take prior to the Transfer Deadline, and/or the impact on their
rights following the Effective Time in respect of their interests
in Ordinary Shares and the services currently provided to them by
their nominated EB Participant. As described above, Existing EB
Holders will need to take certain steps to reposition their
interests in Ordinary Shares if they do not wish for such Ordinary
Shares to be converted into &#x2018;registered form&#x2019; in the
name of their nominated EB Participant as a result of the
Scheme.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
EB Participants receiving Ordinary Shares in &#x2018;registered
form&#x2019; at the Effective Time may not be able to immediately
transact or settle trades in respect of those Ordinary Shares on
the LSE or the NYSE until such time as (i) their holding statement
is received from the Transfer Agent; and (ii) the Ordinary Shares
are subsequently transferred by them, to the DTC Nominee, through a
physical stock transfer form, and such former EB Participants
subsequently receive indirect interests in those Ordinary Shares
through their nominated DTC Participant account or their nominated
CREST Participant account (in the form of DIs) (as applicable). A
physical stock transfer form will also be required for the holder
to transfer legal title to such registered Ordinary Shares to
another person who wishes to hold in &#x2018;registered
form&#x2019;.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Please note that following the Effective Time, the Transfer Agent
will require a medallion signature guarantee for a transfer of
Ordinary Shares by any person holding in &#x2018;registered
form&#x2019; (save for in circumstances where such Ordinary Shares
are transferred by a US resident Shareholder for an amount equal to
less than $10,000, and/or in certain circumstances as the Transfer
Agent may determine from time to time), and this may result in
additional costs and delays in transferring such Ordinary Shares. A
medallion signature guarantee may be obtained from a US bank or
trust company, broker-dealer, clearing agency, savings association
or other financial institution which participates in a medallion
program recognised by the Securities Transfer Association.
Shareholders may consult
https://www.computershare.com/us/what-is-a-medallion-guarantee for
information on possible overseas providers of medallion signature
guarantees. Signature guarantees from financial institutions that
are not participating in a recognised medallion program will not be
accepted. A notary public cannot provide signature guarantees.
Holders of Ordinary Shares in &#x2018;registered form&#x2019; can
contact the Transfer Agent for further information.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Holders of Ordinary Shares in &#x2018;registered form&#x2019; can
contact their broker and the Transfer Agent following the Effective
Time to arrange for their Ordinary Shares to be deposited into DTC
and to be held via a DTC Participant, or the DI Custodian&#x2019;s
DTC Participant account. Any deposit of shares into DTC will entail
interaction with a broker and/or custodian and may involve certain
costs being incurred.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
7.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
I am an uncertificated Ordinary Shareholder holding CDIs through
CREST and trading on the LSE. How will I hold my Shares after the
proposed Transaction?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
In practice, you will continue to have substantially the same
trading and settlement experience on the LSE as you have today. You
will continue to hold your interests in Ordinary Shares through
CREST in the same way you do today, but your interest will be held
in a different form of depositary interest that is compatible with
DTC (i.e. via a DI rather than a CDI).</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
In order to facilitate the holders of CDIs to continue trading and
settling their interests in Ordinary Shares on the LSE following
the Effective Date, existing CDIs will be cancelled and each CDI
will be replaced with a DI. All holders of CDIs will receive one DI
for each CDI held at the Effective Time through their CREST
account, and the existing CDI arrangements will be replaced with
the DI arrangements, as further described in Part V
(</font><font style="font-style: italic; color: #000000">Settlement
and Dealings in Ordinary Shares following the Settlement System
Migration</font><font style="color: #000000">) of this
Circular.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
8.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
I am a certificated Ordinary Shareholder. How will I hold my shares
after the proposed Transaction?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
As a certificated Ordinary Shareholder, you currently hold your
Ordinary Shares directly in certificated form and are registered on
the Register of Members in respect of your direct holding of
Ordinary Shares, and this will remain the case following the
Effective Time.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
At the Effective Time, existing physical paper share certificates
will be automatically cancelled and replaced by corresponding
book-entry interests on the Register of Members maintained by the
Transfer Agent pursuant to the Scheme.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Following the Effective Date, the holders of certificated Ordinary
Shares will receive a statement issued by the Transfer Agent
confirming their holding of Ordinary Shares in &#x2018;registered
form&#x2019;. You will still have the right, under Irish law, to
request, for a fee, a paper share certificate from the Transfer
Agent after the Transaction, and your other shareholder rights
under Irish law will remain unchanged. Upon receipt of their
ownership statement from the Transfer Agent, registered
Shareholders should contact the Transfer Agent (in writing or via
an online service that will be made available to registered
Shareholders) to provide their instructions and preferences and to
have them recorded and applied going forward, including in relation
to currency election and payment method preferences for dividend
payments and communication preferences. For further details please
see Part V (</font><font style="font-style: italic; color: #000000">Settlement and Dealings in
Ordinary Shares following the Settlement System
Migration</font><font style="color: #000000">) of this
Circular.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Trade and disposal of Shares</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
9.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Do I need to do anything to change how I hold my Ordinary Shares
before the Effective Date?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The majority of Ordinary Shareholders will not need to take any
action with respect to their Ordinary Shares in connection with the
Transaction (other than voting at the Shareholder Meetings). The
majority of actions required to implement the Transaction will
occur automatically if the Resolutions are approved and the
approval of the Irish High Court is obtained.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Ordinary Shares held through CDIs and Ordinary Shares held through
DTC ADSs will continue to be held in the same manner (i.e. through
CREST or DTC respectively) following the Effective Date, however
Shareholders who currently hold their interests in Ordinary Shares
through EB Participants (other than through CDIs or DTC ADSs) and
who wish to hold their Ordinary Shares in uncertificated form
through DTC at the Effective Time should contact their broker to
reposition their holdings of interests in Ordinary Shares into CDIs
to be held through the CREST System sufficiently in advance of the
Transfer Deadline. Failure to do so will result in the Ordinary
Shares being converted to &#x2018;registered form&#x2019; on the
Effective Date, which will impede the Shareholder&#x2019;s ability
to trade on NYSE or LSE on usual timings. Holders receiving
Ordinary Shares in &#x2018;registered form&#x2019;, including EB
Participants and holders of Registered ADSs and Certificated ADSs,
may not be able to immediately transact or settle trades in respect
of those Ordinary Shares on the LSE or the NYSE until such time as
(i) their holding statement is received; and (ii) the Ordinary
Shares are subsequently transferred, by them, to the DTC Nominee
through a physical stock transfer form, and such holder
subsequently receive indirect interests in those Ordinary Shares
through their nominated DTC Participant account or their nominated
CREST Participant account (in the form of DIs) (as
applicable).</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Please note that following the Effective Time the Transfer Agent
will require a medallion signature guarantee for a transfer of
Ordinary Shares by a person holding in &#x2018;registered
form&#x2019; (save for in circumstances where such Ordinary Shares
are transferred by a US resident Shareholder for an amount equal to
less than $10,000, and/or in certain circumstances as the Transfer
Agent may determine from time to time), and this may result in
additional costs and delays in transferring such shares. A
medallion signature guarantee may be obtained from a US bank or
trust company, broker-dealer, clearing agency, savings association
or other financial institution which participates in a medallion
program recognised by the Securities Transfer Association.
Shareholders may consult
https://www.computershare.com/us/what-is-a-medallion-guarantee for
information on possible overseas providers of medallion signature
guarantees. Signature guarantees from financial institutions that
are not participating in a recognised medallion program will not be
accepted. A notary public cannot provide signature guarantees.
Holders of Ordinary Shares in &#x2018;registered form&#x2019; can
contact the Transfer Agent for further information.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
10.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Can I trade my Ordinary Shares between the date of this Circular
and the Effective Time?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Yes. Ordinary Shares will continue to trade as normal during this
period.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
11.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
What if I sell all of my Ordinary Shares between the date of this
Circular and the Voting Record Time?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
If you are currently an Ordinary Shareholder but you sell all your
Ordinary Shares before 7.00 p.m. (Irish time) on 4 June 2023 (the
Voting Record Time for the Shareholder Meetings), you will not be
entitled to attend or vote at the Shareholder Meetings, unless you
purchase Ordinary Shares again before the Voting Record
Time.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
12.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Following the Transaction, can my Ordinary Shares be moved between
the UK and US if required?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Yes, the Ordinary Shares will be listed on both the LSE and the
NYSE, and so Shareholders can choose to settle trades in their
Ordinary Shares on the LSE or NYSE as they see fit, and can hold
their interests in the Ordinary Shares (i) via DIs held through the
DI Custodian&#x2019;s participant account in DTC, (ii) through
another DTC Participant, or (iii) in &#x201C;registered&#x201D; form.
Shareholders who wish to move their holdings of Ordinary Shares
following the Transaction should contact their broker or the
Transfer Agent on the phone numbers provided below.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
For questions in relation to trading Ordinary Shares through
services provided by the Transfer Agent, please call at
+1-866-644-4127 or, if outside the United States, at
+1-781-575-2906 between 8.30 am and 5.30 pm (US Eastern Time),
Monday to Friday (excluding public holidays in the United
States).</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
13.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
How will the proposed Transaction affect the stock exchange ticker
symbol of the Ordinary Shares?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Ordinary Shares are expected to continue to be listed on the LSE
under the symbol &#x201C;CRH&#x201D; and expected to start trading on
the NYSE under the same symbol. Ordinary Shares will no longer be
listed on Euronext Dublin as a result of the Euronext Dublin
De-Listing.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
14.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Will the current CRH International Securities Identification Number
(ISIN) change?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
No, the ISIN (i.e. the 12 digit code that uniquely identifies the
Ordinary Shares) will remain as IE0001827041 for Ordinary Shares.
The CUSIP for the Ordinary Shares will be obtained in due course
and communicated to Shareholders separately.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Administrative matters relating to Shares</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
15.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Who will be the share registrar for CRH following completion of the
proposed Transaction?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Following completion of the Transaction, the Register of Members
must be maintained by an SEC registered transfer agent (a US
registrar is known as a &#x201C;</font><font style="font-weight: bold; color: #000000">Transfer
Agent</font><font style="color: #000000">&#x201D;). CRH has engaged
Computershare Trust Company N.A. to fulfil the role of Transfer
Agent after the Transaction. The Transfer Agent shall maintain a
register in Ireland and the US in accordance with applicable
law.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
16.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Will I need to resubmit communication preferences/instructions
following the Effective Time?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
If you currently hold Ordinary Shares (save for Ordinary Shares
held through CDIs and through DTC ADSs), please note that all
mandates, preferences and communications (including in relation to
currency elections and payment methods, but excluding in relation
to notice and mailing preferences) in force and notified to CRH
prior to the Effective Date relating to such Ordinary Shares shall
no longer be deemed as valid following the Effective Date. Upon
receipt of their ownership statement from the Transfer Agent,
registered Shareholders should contact the Transfer Agent (in
writing or via an online service that will be made available to
registered shareholders) to provide their instructions and
preferences and to have them recorded and applied going forward,
including in relation to currency election and payment method
preferences for dividend payments, and communication
preferences.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
If you currently hold CDIs, to the extent possible, all
preferences, elections and instructions as to notices and other
communications, and currency and payment methods for dividend
payments which have been duly notified to CRH prior to the
Effective Date will be preserved and deemed to apply in respect of
the DIs following the Effective Time. Following the Effective Time,
holders of DIs should review their preferences and instructions
through CREST to ensure that their preferences are correctly
recorded and continued.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
If you currently hold DTC ADSs, to the extent possible, all
preferences, elections and instructions as to notices and other
communications, and currency and payment methods for dividend
payments which have been duly notified to DTC prior to the
Effective Date will be preserved and deemed to apply following the
Effective Time. Following the Effective Time, holders of DTC ADSs
should review their preferences and instructions through DTC to
ensure that their preferences are correctly recorded and
continued</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
17.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Can shareholders receive dividend payments in a currency other than
USD?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Effective Time, Ordinary Shareholders who hold their
Ordinary Shares through a DTC Participant account will
automatically receive dividends in US dollars, with no option to
elect to receive dividends in another currency.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Effective Time, Ordinary Shareholders holding in
&#x2018;registered form&#x2019; will receive dividends in US dollars
unless the relevant shareholder has elected through the Transfer
Agent to receive payments in an alternative available currency
(e.g. pounds sterling or euro), and the Transfer Agent will then
facilitate payment in the alternative available
currency.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Effective Time, Ordinary Shareholders holding
Ordinary Shares through DIs will automatically receive dividends in
in the default dividend payment currency fixed by the Board from
time to time (which at present is euro) in accordance with the
terms of the DI Deed unless the relevant holders of DIs have lodged
a valid currency payment election through CREST for such payments
to be payable in a permitted alternative available currency such as
US dollars or pounds sterling, and, in such circumstances, the DI
Depositary will facilitate payment in the alternative available
currency.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Shareholders holding in &#x2018;registered form&#x2019; can enroll in
&#x201C;ICE&#x201D; International Currency Exchange, a currency
conversion payment service offered by the Transfer Agent. Through
this service, a Shareholder can elect to receive their dividend
payments in a preferred currency (other than USD), either by
electronic funds transfer or, if permitted by the Board, by cheque.
To set up your account for ICE, contact the Transfer Agent at
+1-866-644-4127, or +1-781-575-2906 (if outside the United States)
and request a paper ICE instruction form be sent to you.
Alternatively, you can activate ICE instructions via the Transfer
Agent&#x2019;s website at: www.computershare.com/investor. Here you
can also obtain additional information on ICE, including currencies
offered, restrictions and fees. To setup ICE instructions via this
website, you will firstly need to create a portfolio through the
&#x2018;Investor Center&#x2019;.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
18.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
As a new uncertificated Ordinary Shareholder will the voting/proxy
process change for future general meetings?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Your voting rights will remain the same following the Effective
Time, however the process for submitting a proxy will change
slightly depending on how you hold your interest in Ordinary
Shares. Detailed instructions on voting will be included within
your general meeting materials. Generally speaking, if you become a
DI holder, you will be able to vote online or via CREST. If your
shares are held with a DTC Participant, your vote will be collected
through your broker. If you are an uncertificated/registered
holder, you will be able to vote online, by post, or by Interactive
Voice Response.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
19.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Will there be any changes to the corporate or governance structure
of CRH in connection with the proposed Transaction?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
The corporate structure and governing company law (Irish law) of
CRH will not change as a result of the proposed Transaction.
However, there will be changes to the corporate governance
requirements, securities laws and company law applicable to CRH, as
set out in Part II (</font><font style="font-style: italic; color: #000000">Changes to the Corporate
Governance Rules, Securities Laws and Company Law applicable to CRH
following the Transaction</font><font style="color: #000000">) of
this Circular.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Dividends</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
20.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Will the proposed Transaction have any impact on CRH&#x2019;s
ability to pay dividends or buy back shares?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
No, we do not expect that the proposed Transaction will affect our
ability to pay dividends or buy back shares.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
21.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
CRH ordinarily declares an interim dividend in August of each year.
Will the proposed Transaction impact our ability to pay this
interim dividend in 2023 if approved by the Board?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The proposed Transaction will not impact on the ability of CRH to
pay an interim dividend in 2023, if so approved by the Board.
However, the transfer of the settlement system applicable to the
Ordinary Shares from the EB System to DTC as part of the
Transaction will impact on the both the record date and payment
date for any interim dividend in 2023, with the record date for any
interim dividend likely to be in early October and the associated
payment date in mid-November.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
22.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Will shareholders continue to be able to receive dividend payments
in US dollars?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Effective Time, Ordinary Shareholders who hold their
Ordinary Shares through a DTC Participant account will
automatically receive dividends in US dollars, with no option to
elect to receive dividends in another currency.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Effective Time, Ordinary Shareholders holding in
&#x2018;registered form&#x2019; will receive dividends in US dollars
unless the relevant shareholder has elected through the Transfer
Agent to receive payments in an alternative available currency
(e.g. pounds sterling or euro), and the Transfer Agent will then
facilitate payment in the alternative available
currency.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Effective Time, Ordinary Shareholders will
automatically receive dividends in euro in accordance with the
terms of the DI Deed unless the relevant shareholder has instructed
CRH and/or the DI Depositary that payments should be made in an
alternative available currency (e.g. pounds sterling or US dollars)
and in such circumstance the DI Depositary will facilitate payment
in the alternative available currency.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
23.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Do I need to take any action in relation to receiving my
dividend?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Ordinary Shareholders holding through a broker or custodian in
CREST or in DTC are, subject to the individual service terms of
those brokers or custodians, expected to continue to receive
dividends in the same format as before. Such shareholders should
review their communication and payment instructions after the
Effective Date to ensure their preferences have been recorded and
can be correctly applied going forward.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
For Ordinary Shareholders holding in &#x2018;registered form&#x2019;,
payments by cheque will be the default payment method and
shareholders should update their payment preferences once prompted
by the Transfer Agent following the Effective Date to allow for
electronic payments.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Please refer to Section 1 (</font><font style="font-style: italic; color: #000000">Irish Tax
Considerations</font><font style="color: #000000">) of Part III
(</font><font style="font-style: italic; color: #000000">Summary of
the Tax Consequences of the Transaction</font><font style="color: #000000">) for details on the relevant information and
forms which should be completed and furnished to CRH&#x2019;s
Transfer Agent, or in respect of Ordinary Shares held in
uncertificated form, any qualifying intermediary appointed by CRH
in order to avail of an exemption from Irish DWT (if
applicable).</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Tax</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
24.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Will I be liable to tax in Ireland, the UK or the US as a result of
the Transaction?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Generally, Ordinary Shareholders should not be liable to tax in
Ireland, the UK or the US as a result of the Transaction. For
further discussion, a summary of Irish, UK and US tax consequences
of the Transaction is set out at Part III (</font><font style="font-style: italic; color: #000000">Summary of the Tax
Consequences of the Transaction</font><font style="color: #000000">). This summary does not constitute tax advice and
is intended only as a general guide.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
25.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Will there be a change in the Irish, UK or US tax implications of
owning Ordinary Shares as a result of the Transaction?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Generally, there should be no change in the Irish, UK or US tax
implications of owning Ordinary Shares as a result of the
Transaction. You should consult your own tax advisor regarding the
tax consequences of acquiring, owning and disposing of Ordinary
Shares in your particular circumstances. For further discussion, a
summary of Irish, UK and US tax consequences of the Transaction is
set out at Part III (</font><font style="font-style: italic; color: #000000">Summary of the Tax
Consequences of the Transaction</font><font style="color: #000000">). This summary does not constitute tax advice and
is intended only as a general guide.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
26.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Will I have a liability to stamp duty arising from the transfer of
my Ordinary Shares from the EB Nominee to the DTC
Nominee?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Holders of Ordinary Shares should not have any liability to stamp
duty in respect of the transfer of Ordinary Shares from the EB
Nominee to the DTC Nominee on the basis that (i) there should be no
change in the beneficial ownership of the Ordinary Shares as a
result of the transfer of the Ordinary Shares to DTC; and (ii) the
transfer into DTC is not effected in contemplation of a sale of
such Ordinary Shares by a beneficial owner to a third party.
Accordingly, unless a holder of Ordinary Shares effects a change in
beneficial ownership of their Ordinary Shares, such holder should
have no liability to stamp duty arising from the transfer of their
Ordinary Shares from the EB Nominee to the DTC
Nominee.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
27.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Will stamp duty be payable on acquiring Ordinary Shares on the NYSE
after the Transaction?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Following the Transaction, Irish stamp duty may be payable in
respect of transfers of Ordinary Shares, depending on the manner in
which the Ordinary Shares are held, and whether the transfer is
effected through the facilities of DTC. CRH expects to enter into
arrangements with DTC to allow the Ordinary Shares to be settled
through the facilities of DTC. Irish Revenue has confirmed in
response to a submission by the Company that transfers of Ordinary
Shares effected by means of the transfer of book-entry interests in
DTC will not be subject to Irish stamp duty. A transfer of Ordinary
Shares other than through DTC will be subject to Irish stamp
duty.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
28.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Will stamp duty be payable on acquiring Ordinary Shares on the LSE
after the Transaction?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Yes, a transfer of Ordinary Shares effected by a transfer of DIs
within the CREST System will be subject to Irish stamp duty absent
any available exemption or relief. CREST will collect stamp duty on
these trades in the CREST System.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
29.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
After the Transaction, what other taxes may become due if and when
I sell my Ordinary Shares?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
You should consult your own tax advisor regarding the tax
consequences of disposing of Ordinary Shares in your particular
circumstances. For further discussion, a summary of Irish, UK and
US tax consequences of the Transaction is set out at Part III
(</font><font style="font-style: italic; color: #000000">Summary of
the Tax Consequences of the Transaction</font><font style="color: #000000">). This summary does not constitute tax advice and
is intended only as a general guide.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
30.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Do I need to provide an IRS W-8 or IRS W-9 to the Transfer
Agent?</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Yes, registered Ordinary Shareholders should complete and supply an
IRS W-8 form or IRS W-9 form to the Transfer Agent following the
Effective Time so that their tax certification is up to date with
the Transfer Agent. For questions on this, please call the Transfer
Agent at +1-866-644-4127 or, if outside the United States, at
+1-781-575-2906 between 8.30 am and 5.30 pm (US Eastern Time),
Monday to Friday (excluding public holidays in the United
States).</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
PART IX</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold"><font style="font-family: Times New Roman; font-size: 13px">NOTICE OF IRISH
HIGH COURT CONVENED SHAREHOLDER MEETING</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font>
<font style="font-weight: bold"><font style="font-family: Times New Roman; font-weight: bold;"><br>
</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 13px;">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold"><font style="font-family: Times New Roman; font-size: 13px; font-weight: bold;">
NOTICE OF IRISH HIGH COURT CONVENED SHAREHOLDER
MEETING</font></font></div>
<div><font style="font-weight: bold"><font style="font-family: Times New Roman; font-weight: bold;">&#xA0;<br></font></font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold"><font style="font-family: Times New Roman; font-size: 13px; font-weight: bold;">
OF</font></font></div>
<div><font style="font-weight: bold"><font style="font-family: Times New Roman; font-weight: bold;">&#xA0;<br></font></font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold"><font style="font-family: Times New Roman; font-size: 13px; font-weight: bold;">
CRH PUBLIC LIMITED COMPANY</font></font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold"><font style="font-family: Times New Roman; font-weight: bold;">&#xA0;</font><font style="font-family: Times New Roman; font-size: 13px; font-weight: bold;"><br>
</font></font></div>
<div><font style="font-weight: bold"><font style="font-family: Times New Roman; font-weight: bold;">&#xA0;</font></font></div>
<div><font style="font-weight: bold"><font style="font-family: Times New Roman; font-weight: bold;">&#xA0;</font></font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold"><font style="font-family: Times New Roman; font-size: 13px">THE HIGH COURT,
COMMERCIAL, 2023 No. 2023/70 COS</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font>
<font style="font-family: Times New Roman; font-size: 10"><br>
</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold"><font style="font-family: Times New Roman; font-size: 13px">IN THE MATTER OF
CRH PUBLIC LIMITED COMPANY</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font><font style="font-family: Times New Roman; font-size: 10"><br>
</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">-<font style="font-weight: bold">AND</font>-</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 10">&#xA0;</font>
<font style="font-family: Times New Roman; font-size: 13px"><br>
</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold"><font style="font-family: Times New Roman; font-size: 13px">IN THE MATTER OF
THE COMPANIES ACT 2014</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">
NOTICE IS HEREBY GIVEN</font> <font style="color: #000000">that, by
an order dated 8 May 2023 made in the above matter, the High Court
of Ireland has, in accordance with Section 450 of the Companies Act
2014, directed a meeting (the &#x201C;</font><font style="font-weight: bold; color: #000000">Scheme
Meeting</font><font style="color: #000000">&#x201D;) to be convened
of the holders of the Scheme Shares (as defined in the proposed
scheme of arrangement that is included in the circular of which
this Notice forms part (the &#x201C;</font><font style="font-weight: bold; color: #000000">Circular</font><font style="color: #000000">&#x201D;)) of CRH plc (&#x201C;</font><font style="font-weight: bold; color: #000000">CRH</font><font style="color: #000000">&#x201D;) for the purpose of considering and, if
thought fit, approving a resolution to approve (with or without
modification) a scheme of arrangement pursuant to Chapter 1 of Part
9 of the Companies Act 2014 proposed to be made between CRH and the
holders of the Scheme Shares (the &#x201C;</font><font style="font-weight: bold; color: #000000">Scheme</font><font style="color: #000000">&#x201D;) and any motion of the chairman of the
Scheme Meeting (the &#x201C;</font><font style="font-weight: bold; color: #000000">Chairman</font><font style="color: #000000">&#x201D;) to adjourn the Scheme Meeting, or any
adjournments thereof, to another time and place if necessary or
appropriate to solicit additional proxies if there are insufficient
votes at the time of the Scheme Meeting to approve the Scheme and
that such meeting will be held at Royal Marine Hotel, Marine Road,
D&#xFA;n Laoghaire, Co. Dublin, A96 K063, Ireland on 8 June 2023 at
10:00am (Irish Time), at which place and time all holders of the
said shares are invited to attend. The resolution to approve the
Scheme shall be in the following terms:</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#x201C;</font><font style="font-style: italic; color: #000000">THAT
the Scheme in its original form or with or subject to any
modification(s), addition(s) or condition(s) approved or imposed by
the High Court be agreed to</font><font style="color: #000000">.&#x201D;</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
NOTES:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
A copy of the Scheme of Arrangement and a copy of the explanatory
statement required to be furnished pursuant to Section 452 of the
Companies Act 2014 are included in the accompanying
Circular.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Any Ordinary Shareholder entitled to attend, speak, ask questions
and vote at the Scheme Meeting may exercise his or her right to
vote by appointing one or more proxies. An Ordinary Shareholder may
appoint the Chairman or another person, who need not be a member(s)
of CRH, as a proxy, by electronic means or in writing, to attend,
speak and vote instead of him/her and to vote some or all of their
Ordinary Shares. Appointment of a proxy does not preclude members
from attending, speaking and asking questions at the Scheme Meeting
should they subsequently wish to do so. Please note that proxies
may be required to provide identification to attend the Scheme
Meeting.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
The process for appointing a proxy and/or voting in connection with
the resolutions to be proposed at the Scheme Meeting depends on the
manner in which you hold your Ordinary Shares. Holders of CDIs
and/or participants of the EB System should carefully review the
document titled &#x201C;</font><font style="font-weight: bold; color: #000000">Proxy Voting &#x2013; Important
Information</font><font style="color: #000000">&#x201D;, which is
available on the CRH website, www.crh.com.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
For Ordinary Shareholders whose name appears on the Register of
Members of CRH (i.e. those who hold their Ordinary Shares directly
on the Register of Members and who therefore do not hold their
interests in Ordinary Shares as Belgian Law Rights through the
Euroclear Bank SA/NV (&#x201C;</font><font style="font-weight: bold; color: #000000">Euroclear
Bank</font><font style="color: #000000">&#x201D;) system (the
&#x201C;</font><font style="font-weight: bold; color: #000000">EB
System</font><font style="color: #000000">&#x201D;) or as CREST
Depository Interests (&#x201C;</font><font style="font-weight: bold; color: #000000">CDIs</font><font style="color: #000000">&#x201D;) through the CREST system
(&#x201C;</font><font style="font-weight: bold; color: #000000">CREST</font><font style="color: #000000">&#x201D;)), you may appoint a proxy by completing
the enclosed Form of Proxy. To be valid, Forms of Proxy must be
delivered in writing, together with any power of attorney or other
authority under which it is signed or a certified copy thereof to
CRH&#x2019;s Registrar by post to Link Registrars Limited, PO Box
7117, Dublin 2, Ireland in the enclosed reply paid envelope or by
hand during normal business hours to Link Registrars Limited, Suite
149, The Capel Building, Mary&#x2019;s Abbey, Dublin 7, D07 DP79,
Ireland (the &#x201C;</font><font style="font-weight: bold; color: #000000">Registrar</font><font style="color: #000000">&#x201D;) by not later than 10:00am (Irish Time) on
6 June 2023.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
Ordinary Shareholders holding their interests through the EB System
or the CREST System will need to comply with any additional voting
deadlines imposed by the respective service offerings. All relevant
persons are recommended to consult with their stockbroker or other
intermediary at the earliest opportunity. Ordinary Shareholders who
wish to submit proxies by electronic means may do so up to the same
deadline by accessing the Registrar&#x2019;s website,
https://www.signalshares.com and entering CRH plc in the company
name field. Additionally, the Registrar has launched a shareholder
app:</font> <font style="font-weight: bold; color: #000000">LinkVote+</font><font style="color: #000000">. It&#x2019;s free to download and use and gives
shareholders the ability to access their shareholding record at any
time and allows users to submit a proxy appointment quickly and
easily online rather than through the post. The app is available to
download on both the Apple App Store and Google Play, or by
scanning the relevant QR code below.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Ordinary Shareholders who do not receive a Form of Proxy by post,
or who wish to be sent paper copies of documents relating to the
Scheme Meeting, should contact the Registrar (Tel. +353 1 553
0050).</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
In the case of Joint Holders, the vote of the senior holder who
tenders a vote, whether in person or by proxy, will be accepted to
the exclusion of the vote(s) of the other Joint Holder(s) and, for
this purpose, seniority will be determined by the order in which
the names stand on the Register of Members in respect of the joint
holding.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
ADS holders may instruct the ADS Depositary, The Bank of New York
Mellon (&#x201C;</font><font style="font-weight: bold; color: #000000">BNY</font><font style="color: #000000">&#x201D;), as to the way in which the Ordinary
Shares represented by their ADSs should be voted by completing and
returning the voting card provided by BNY in accordance with the
instructions delivered by BNY to ADS holders.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The record date for the Scheme Meeting shall be 7.00 p.m. (Irish
time) on 4 June 2023. A person shall be entered on the Register of
Members by such record date in order to exercise the right of a
member to participate and vote at the Scheme Meeting and any change
to an entry on the Register of Members after the record date shall
be disregarded in determining the right of any person to attend and
vote at the Scheme Meeting.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
During the Scheme Meeting, should Ordinary Shareholders (or their
duly appointed proxies) attend in person, they may not use cameras,
smart phones or other audio, video or electronic recording devices,
unless expressly authorised by the Chairman of the Scheme
Meeting.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
By the said Order, the Irish High Court has appointed Richie
Boucher or, in his/her absence, Albert Manifold, or in his/her
absence such director or officer of CRH as the CRH board of
directors may determine to act as Chairman of the Scheme Meeting
and has directed that such Chairman report the result of the Scheme
Meeting to the Irish High Court.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Subject to the approval of the resolution proposed at the Scheme
Meeting convened by this Notice, the requisite resolutions to be
proposed at the Extraordinary General Meeting of CRH convened for 8
June 2023 and the satisfaction of the other conditions to the
completion of the Scheme of Arrangement, it is anticipated that the
Irish High Court will order that the hearing of the petition to
sanction the said Scheme of Arrangement will take place as soon
thereafter as practicable.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Capitalised terms, when not defined in this Notice, shall have the
same meaning in this Notice as they have in this Circular
accompanying this Notice.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Said Scheme of Arrangement will be subject to the subsequent
sanction of the Irish High Court.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The resolution at the Scheme Meeting shall be decided on a poll.
Every holder of an Ordinary Share as of the Voting Record Time will
have one vote for every Ordinary Share carrying voting rights of
which he, she or it is the holder. To be passed, the resolution to
approve the Scheme requires the approval of Ordinary Shareholders
representing at least 75 per cent in value of the Ordinary Shares
held by such holders at the Voting Record Time voting in person or
by proxy. The quorum for the Scheme Meeting shall be at least two
Ordinary Shareholders holding or representing by proxy at least
one-third in nominal value of the Ordinary Shares.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
YOUR VOTE IS IMPORTANT. IT IS IMPORTANT THAT AS MANY VOTES AS
POSSIBLE ARE CAST AT THE SCHEME MEETING (WHETHER IN PERSON OR BY
PROXY) SO THAT THE IRISH HIGH COURT CAN BE SATISFIED THAT THERE IS
A FAIR AND REASONABLE REPRESENTATION OF ORDINARY SHAREHOLDERS IN
THE COURT&#x2019;S OPINION. TO ENSURE YOUR REPRESENTATION AT THE
SCHEME MEETING, YOU ARE REQUESTED TO COMPLETE, SIGN, DATE AND
RETURN THE ENCLOSED FORM OF PROXY FOR THE SCHEME MEETING AS
PROMPTLY AS POSSIBLE IN THE MANNER PROVIDED ABOVE. IF YOU ATTEND
THE SCHEME MEETING, YOU MAY VOTE EVEN IF YOU HAVE RETURNED A
COMPLETED FORM OF PROXY, BUT YOUR VOTE AT THE SCHEME MEETING WILL
SUPERCEDE YOUR PREVIOUSLY SUBMITTED PROXY.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Dated: 8 May 2023</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
By order of the High Court</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 10">&#xA0;</font><font style="font-family: Times New Roman; font-size: 13px"><br>
</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
PART X</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font>
<font style="font-family: Times New Roman; font-weight: bold;"><br>
</font></div>
<div><font style="font-weight: bold"><font style="font-family: Times New Roman; font-weight: bold;">&#xA0;</font></font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold"><font style="font-family: Times New Roman; font-size: 13px; font-weight: bold;">
NOTICE OF EXTRAORDINARY GENERAL MEETING</font></font></div>
<div><font style="font-weight: bold"><font style="font-family: Times New Roman; font-weight: bold;">&#xA0;</font></font></div>
<font style="font-family: Times New Roman; font-size: 10">&#xA0;</font>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold"><font style="font-family: Times New Roman; font-size: 13px; font-weight: bold;">
NOTICE OF EXTRAORDINARY GENERAL MEETING</font></font></div>
<div><font style="font-weight: bold"><font style="font-family: Times New Roman; font-weight: bold;">&#xA0;<br></font></font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold"><font style="font-family: Times New Roman; font-size: 13px; font-weight: bold;">
OF</font></font></div>
<div><font style="font-weight: bold"><font style="font-family: Times New Roman; font-weight: bold;">&#xA0;<br></font></font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold"><font style="font-family: Times New Roman; font-size: 13px; font-weight: bold;">
CRH PUBLIC LIMITED COMPANY</font></font></div>
<div><font style="font-weight: bold"><font style="font-family: Times New Roman; font-weight: bold;">&#xA0;</font></font></div>
<div><font style="font-weight: bold"><font style="font-family: Times New Roman; font-weight: bold;">&#xA0;</font></font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold"><font style="font-family: Times New Roman; font-size: 13px; font-weight: bold;">
(Company Number: 12965)</font></font></div>
<div><font style="font-weight: bold"><font style="font-family: Times New Roman; font-weight: bold;">&#xA0;</font></font></div>
<div><font style="font-weight: bold"><font style="font-family: Times New Roman; font-weight: bold;">&#xA0;</font></font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold"><font style="font-family: Times New Roman; font-size: 13px">(the
&#x201C;Company&#x201D;)</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold; color: #000000">
NOTICE</font> <font style="color: #000000">is hereby given that an
Extraordinary General Meeting (&#x201C;</font><font style="font-weight: bold; color: #000000">EGM</font><font style="color: #000000">&#x201D;) of CRH plc will be held at Royal Marine
Hotel, Marine Road, D&#xFA;n Laoghaire, Co. Dublin, A96 K063,
Ireland on 8 June 2023 at 10:15am (or, if later, as soon thereafter
as the Scheme Meeting shall have been concluded or adjourned) for
the following purposes:</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
For the holders of the Ordinary Shares to consider, and if thought
fit, to pass the resolutions 1 to 6 below:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
1.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Ordinary Resolution: To approve the Scheme of
Arrangement</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">&#x201C;That,
subject to the approval of the Scheme by the requisite majority at
the Scheme Meeting, the Scheme (a copy of which has been produced
to this meeting and for the purposes of identification signed by
the Chairman thereof) in its original form or with or subject to
any modification(s), addition(s) or condition(s) approved or
imposed by the High Court, be and is hereby approved and the
Directors be and are hereby authorised to take all such action as
they consider necessary or appropriate for carrying the Scheme into
effect.&#x201D;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
2.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Special Resolution: To approve the LSE Listing Change</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">&#x201C;That, subject to the adoption of
Resolutions 1, 3, 4 and 5 in this notice of meeting, the proposed
transfer of the Company&#x2019;s category of Ordinary Share listing
on the Official List of the Financial Conduct Authority and on the
Main Market of the London Stock Exchange from a premium listing to
a standard listing (the &#x201C;</font><font style="font-weight: bold; color: #000000">LSE Listing
Change</font><font style="color: #000000">&#x201D;) be and is hereby
approved and the Directors be and are hereby authorised to cause
the LSE Listing Change to be effected and to do and/or procure to
be done all such acts or things as they may consider necessary or
desirable in connection therewith.&#x201D;</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
3.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Special Resolution: To adopt new Articles of
Association</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">&#x201C;That,
subject to the adoption of Resolutions 1, 2, 4 and 5 in this notice
of meeting, with effect from the Effective Time, the Articles of
Association of the Company (which have been produced to this
meeting and for the purposes of identification signed by the
Chairman thereof) be and are hereby adopted as the new Articles of
Association of the Company, in substitution for, and to the
exclusion of, the existing Articles of Association of the
Company.&#x201D;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
4.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Special Resolution: To authorise the Company to make Market
Purchases and Overseas Market Purchases of Ordinary
Shares</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">&#x201C;That,
subject to the adoption of Resolution 1, 2, 3 and 5 in this notice
of meeting, with effect from the Effective Time, the Company and/or
any of its subsidiaries be and are hereby authorised to make market
purchases and/or overseas market purchases (as defined in Section
1072 of the Companies Act 2014) of Ordinary Shares on such terms
and conditions and in such manner as the Directors may from time to
time determine but subject, however, to the provisions of the
Companies Act 2014 and to the following restrictions and
provisions:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(a)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
maximum aggregate number of Ordinary Shares authorised to be
acquired pursuant to the terms of this resolution shall be
40,000,000 Ordinary Shares;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(b)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
minimum price (exclusive of taxes and expenses), which may be paid
for any Ordinary Share, shall be the nominal value of the Ordinary
Share;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(c)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
maximum price (exclusive of taxes and expenses), which may be paid
for any Ordinary Shares, shall be:</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(i)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">for
any Ordinary Share purchased on the New York Stock Exchange the
maximum price to be paid shall be an amount equal to 105% of the
average closing prices on the New York Stock Exchange for the
Ordinary Shares for the five trading days prior to the date of
purchase; or</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(ii)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">for
any Ordinary Share purchased on any trading venue other than the
New York Stock Exchange the maximum price to be paid shall be the
higher of:</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 113px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(A)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">an
amount equal to 105% of the average closing prices of such shares
on the London Stock Exchange Daily Official List (determined on the
basis of the equivalent information published by the relevant
authority in relation to dealings on the London Stock Exchange or
its equivalent) for the five trading days prior to the date of
purchase; and</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 113px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(B)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">higher
of the price of the last independent trade and the highest current
independent bid on the trading venues where the purchase is carried
out.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">That,
subject to the adoption of Resolutions 1, 2, 3 and 5 in this notice
of meeting, this authority shall be effective from the Effective
Time (as defined in the Scheme) and shall expire on the earlier of
the date of the Annual General Meeting of the Company held in 2024
or eighteen months after the date of the passing of this resolution
unless previously renewed or revoked and provided that the Company
or any subsidiary may, before such expiry, make an offer or
agreement which would or might be wholly executed after such expiry
and may complete any such contract as if the authority conferred
hereby had not expired.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">That,
subject to the adoption of Resolutions 1, 2, 3 and 5 in this notice
of meeting, this authority revokes and replaces from the Effective
Time all existing authorities previously granted to the Company and
its subsidiaries but without prejudice to any market purchases
and/or overseas market purchases (as defined in Section 1074 of the
Companies Act 2014) of Ordinary Shares which have been agreed to or
executed prior to such expiry and the Company and/or its subsidiary
may complete any such contract as if the authority conferred hereby
had not expired.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
5.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Special Resolution: To authorise the Company to reissue Treasury
Shares:</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">&#x201C;That,
subject to the adoption of Resolution 1, 2, 3 and 4 in this notice
of meeting, with effect from the Effective Time, the Company be and
is hereby authorised to reissue Treasury Shares (as defined in
Section 1078 of the Companies Act) in accordance with Article 8B of
the Articles of Association approved by Resolution 3 above and
subject to the following restrictions and provisions:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(a)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
maximum price at which such Treasury Share may be reissued shall be
an amount equal to 120% of the &#x201C;market
price,&#x201D;;</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(b)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
minimum price at which a Treasury Share may be reissued shall be
the nominal value of the share where such a share is required to
satisfy an obligation under an employees&#x2019; share scheme
operated by the Company or, in all other cases, an amount equal to
95% of the &#x201C;market price&#x201D;; and</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 37px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(c)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">for
the purposes of this resolution, the &#x201C;market price&#x201D;
shall mean, in the case of (a) above, the higher of the average
prices determined by (i) and (ii) below, and in the case of (b)
above, the lower of the average share prices determined from (i)
and (ii) below:</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(i)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
average closing prices per Ordinary Share of the Company on the New
York Stock Exchange for the five trading days prior to the date of
reissue; and</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table; margin-left: 75px">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">(ii)</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">the
average closing prices of such shares on the London Stock Exchange
Daily Official List (determined on the basis of the equivalent
information published by the relevant authority in relation to
dealings on the London Stock Exchange or its equivalent) for the
five trading days prior to the date of re-issue.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">That,
subject to the adoption of Resolutions 1, 2, 3 and 4 in this notice
of meeting, this authority shall be effective from the Effective
Date (as defined in the Scheme) and shall expire on the earlier of
the date of the Annual General Meeting of the Company held in 2024
or eighteen months after the date of the passing of this resolution
unless previously varied or renewed in accordance with the
provisions of section 109 and/or 1078 (as applicable) of the
Companies Act 2014 (and/or any corresponding provision of any
amended or replacement legislation) and is without prejudice or
limitation to any other authority of the Company to re-allot
Treasury Shares on-market.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
6.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Special Resolution: To adopt new Article 4A</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">&#x201C;That,
subject to the adoption of Resolutions 1, 2, 3, 4 and 5 in this
notice of meeting, with effect from the Effective Time, the Company
be and is hereby authorised to insert the new Article 4A into the
Articles of Association of the Company approved by Resolution 3
above:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">&#x201C;Subject
to the provisions of the Act, an Ordinary Share shall be deemed to
be a Redeemable Share on, and from the time of, the existence or
creation of an agreement, transaction or trade between the Company
and any third party pursuant to which the Company acquires or will
acquire Ordinary Shares, or an interest in Ordinary Shares, from
such third party. In these circumstances, the acquisition of such
Ordinary Shares or an interest in such Ordinary Shares by the
Company, save where acquired otherwise than for valuable
consideration in accordance with the Act, shall constitute the
redemption of a Redeemable Share in accordance with the Act. No
resolution, whether special or otherwise, shall be required to be
passed to deem any ordinary share a Redeemable
Share.&#x201D;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Capitalised terms used, but not defined, in this Notice shall bear
the meanings given to those terms in this Circular of which this
Notice forms part.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
By order of the Board</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Neil Colgan</font></div>
<div><font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
Company Secretary</font> <font style="font-family: Times New Roman; font-size: 10"><br></font></div>
<div><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Registered
Office:</font> <font style="font-family: Times New Roman; font-size: 10"><br></font></div>
<div><font style="font-family: Times New Roman; font-size: 13px">42
Fitzwilliam Square,</font> <font style="font-family: Times New Roman; font-size: 10"><br></font></div>
<div><font style="font-family: Times New Roman; font-size: 13px">Dublin,</font>
<font style="font-family: Times New Roman; font-size: 10"><br>
</font></div>
<div><font style="font-family: Times New Roman; font-size: 13px">D02 R279,</font>
<font style="font-family: Times New Roman; font-size: 10"><br>
</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Ireland</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
9 May 2023</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
NOTES:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">1.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Any
member entitled to attend, speak, ask questions and vote at the EGM
may exercise his or her right to vote by appointing one or more
proxies. A member may appoint the Chairman or another person, who
need not be a member(s) of the Company, as a proxy, by electronic
means or in writing, to attend, speak and vote instead of him / her
and to vote some or all of their Ordinary Shares. Appointment of a
proxy does not preclude members from attending, speaking and asking
questions at the EGM should they subsequently wish to do so. Please
note that proxies may be required to provide identification to
attend the EGM.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">2.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">For Ordinary Shareholders whose names appear on
the Register of Members of the Company (i.e. those who hold their
Ordinary Shares directly on the Register of Members and who
therefore do not hold their interests in Ordinary Shares as Belgian
Law Rights through the Euroclear Bank SA/NV
(&#x201C;</font><font style="font-weight: bold; color: #000000">Euroclear
Bank</font><font style="color: #000000">&#x201D;) system (the
&#x201C;</font><font style="font-weight: bold; color: #000000">EB
System</font><font style="color: #000000">&#x201D;) or as CREST
Depository Interests (&#x201C;</font><font style="font-weight: bold; color: #000000">CDIs</font><font style="color: #000000">&#x201D;) through the CREST system
(&#x201C;</font><font style="font-weight: bold; color: #000000">CREST</font><font style="color: #000000">&#x201D;)), you may appoint a proxy by completing
the enclosed Form of Proxy. To be valid, Forms of Proxy must be
delivered in writing, together with any power of attorney or other
authority under which it is signed or a certified copy thereof to
the Company&#x2019;s Registrar, by post to PO Box 7117, Dublin 2,
Ireland in the enclosed reply paid envelope or by hand during
normal business hours to Link Registrars Limited, Suite 149, The
Capel Building, Mary&#x2019;s Abbey, Dublin 7, D07 DP79, Ireland
(the &#x201C;</font><font style="font-weight: bold; color: #000000">Registrar</font><font style="color: #000000">&#x201D;) by not later than 10:15am (Irish time) on
6 June 2023. Persons holding their interests through the EB System
or CREST will need to comply with any additional voting deadlines
imposed by the respective service offerings. All relevant persons
are recommended to consult with their stockbroker or other
intermediary at the earliest opportunity. Ordinary Shareholders who
wish to submit proxies by electronic means may do so up to the same
deadline by accessing the Registrar&#x2019;s website,
https://www.signalshares.com and entering CRH plc in the company
name field. Additionally, the Registrar has launched a shareholder
app:</font> <font style="font-weight: bold; color: #000000">LinkVote+</font><font style="color: #000000">. It&#x2019;s free to download and use and gives
shareholders the ability to access their shareholding record at any
time and allows users to submit a proxy appointment quickly and
easily online rather than through the post. The app is available to
download on both the Apple App Store and Google Play, or by
scanning the relevant QR code below.</font></font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">3.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Ordinary
Shareholders who do not receive a Form of Proxy by post, or who
wish to be sent paper copies of documents relating to the EGM,
should contact the Registrar (Tel. +353 1 553 0050).</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">4.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">The process for appointing a proxy and/or voting
in connection with the resolutions to be proposed at the EGM
depends on the manner in which you hold your Ordinary Shares.
Holders of CDIs and/or participants of the EB System
(&#x201C;</font><font style="font-weight: bold; color: #000000">EB
Participants</font><font style="color: #000000">&#x201D;) should
carefully review the document titled &#x201C;</font><font style="font-weight: bold; color: #000000">Proxy Voting &#x2013; Important
Information</font><font style="color: #000000">&#x201D;, which is
available on the CRH website, www.crh.com.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">5.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">In
the case of joint holders, the vote of the senior who tenders a
vote, whether in person or by proxy, will be accepted to the
exclusion of the votes of the other registered holder(s) and, for
this purpose, seniority will be determined by the order in which
the names stand in the Register of Members. You may appoint the
Chairman of the EGM or another individual as your
proxy.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">6.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">ADS holders may instruct the ADS Depositary, The
Bank of New York Mellon (&#x201C;</font><font style="font-weight: bold; color: #000000">BNY</font><font style="color: #000000">&#x201D;), as to the way in which the Ordinary
Shares represented by their ADSs should be voted by completing and
returning the voting card provided by BNY in accordance with the
instructions delivered by BNY to ADS holders.</font></font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">7.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">The
record date for the EGM shall be 7.00 p.m. (Irish time) on 4 June
2023. A person shall be entered on the Register of Members of the
Company by such record date in order to exercise the right of a
member to participate and vote at the EGM and any change to an
entry on the relevant register of members after the record date
shall be disregarded in determining the right of any person to
attend and vote at the EGM.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">8.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Pursuant
to Section 1104 of the Companies Act 2014 and subject to any
contrary provision in company law, Shareholders holding at least 3%
of the Company&#x2019;s issued share capital representing at least
3% of the voting rights of all the members who have a right to vote
at the EGM, have the right to table a draft resolution for
inclusion on the agenda of the EGM, provided that the text of the
resolution shall have been submitted as required by Article 62(b)
of the Articles of Association and in time for the Company to
comply with the applicable notice requirements in sections 181,
191, 1098 and 1103 of the Companies Act 2014. Further information
in relation to Shareholders&#x2019; rights can be obtained from the
Company&#x2019;s website, www.crh.com.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">9.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Pursuant
to Section 1107 of the Companies Act 2014, Shareholders have a
right to ask questions related to items on the EGM agenda and to
have such questions answered by CRH subject to any reasonable
measures the Company may take to ensure the identification of
Shareholders. Shareholders may submit questions in writing in
advance of the EGM, to be received at least two Business Days
before the EGM by post to the Company Secretary, CRH plc, 42
Fitzwilliam Square, Dublin 2, Ireland or by email to mail@crh.com.
All correspondence should include sufficient information to
identify a Shareholder on the Register of Members, for example, an
IVC number, which is an 11 digit unique identifier printed on the
enclosed Form of Proxy. An answer is not required if (a) an answer
has already been given on the Company&#x2019;s website in the form
of a &#x201C;Q&amp;A&#x201D;; or (b) it would interfere unduly with
preparation for the EGM or the confidentiality or business
interests of CRH; or (c) it appears to the Chairman that it is
undesirable in the interests of good order of the EGM that the
question be answered.</font></div>
</div>
</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">10.</font>&#xA0;</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">All
resolutions at the EGM will be put to a poll. Pursuant to Section
190(b) of the Companies Act 2014, where a poll is taken at the EGM,
an Ordinary Shareholder, present in person or by proxy, holding
more than one Ordinary Share need not cast all his/her votes in the
same way.</font></div>
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<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">During
the EGM, should Shareholders (or their duly appointed proxies)
attend in person, they may not use cameras, smart phones or other
audio, video or electronic recording devices, unless expressly
authorised by the Chairman of the EGM.</font></div>
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<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">The
ISIN for CRH&#x2019;s Ordinary Shares is IE0001827041.</font></div>
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<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">The
unique identifier code of the EGM for the purposes of Commission
Implementing Regulation (EU) 2018/1212 of 3 September 2018 will
shortly be available at www.crh.com.</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
SIGNATURE</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Pursuant
to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf
by the undersigned, thereunto duly authorized.</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
CRH public limited company</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">(Registrant<font style="font-size: 13px">)</font></font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Date 9
May 2023</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">By:___/s/Neil
Colgan___</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">N.Colgan</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Company&#xA0;Secretary</font></div>
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