Tax Gross Up and indemnities

would have been compensated for by an increased payment under [Section 1.7(b)(iii)] (Tax gross-up) but was not so compensated solely because one of the exclusions in [Section 1.7(b)(iv)] (Tax gross-up) applied.

Clause 11.3(a) above shall not apply to the extent a loss, liability or cost # is compensated for by an increased payment made under Clause 11.2 (Tax gross-up), or # is in respect of one of the exclusions in Clause 11.2(c) (Tax gross-up).

is compensated for by an increased payment under Clause 14.2 (Tax gross-up); or

is compensated for by an increased payment under Clause 12.2 (Tax gross-up); or

would have been compensated for by an increased payment under Clause 14.2 (Tax gross-up), Clause 14.6 (Stamp taxes) or Clause 14.7 (Value added tax) or Clause 15.1 (Increased costs) but was not so compensated solely because one of the exclusions in paragraph # of Clause 14.2 (Tax gross-up) , Clause 14.6 (Stamp taxes), Clause 14.7 (Value added tax) or Clause 15.3 (Exceptions) (other than paragraph (a)(iii) of Clause 15.3 (Exceptions)) (as applicable) applied; or

is compensated for by an increased payment under [Section 1.7(b)(iii)] (Tax gross-up); or

"Tax Payment" means an increased payment made by the Borrower to a Finance Party under Clause 12.2 (Tax gross-up) or a payment under Clause 12.3 (Tax indemnity).

the relevant Lender is a U.K. Qualifying Lender solely by virtue of clause (b) of the definition of U.K. Qualifying Lender and # the relevant Lender has not given a U.K. Tax Confirmation to [[WestRock:Organization]], and # the payment could have been made to the Lender without any U.K. tax deduction if the Lender had given a U.K. Tax Confirmation to [[WestRock:Organization]], on the basis that the U.K. Tax Confirmation would have enabled [[WestRock:Organization]] to have formed a reasonable belief that the payment was an “excepted payment” for the purpose of section 930 of the United Kingdom Income Tax Act of 2007; or

is compensated for by an increased payment under Clause 14.2 (Tax gross-up), Clause 14.6 (Stamp taxes) or Clause 14.7 (Value added tax); or