Amendment to a note disclosure

Tate & Lyle PLC
                  

15 November 2007 - Tate & Lyle PLC

Amendment to a note disclosure in the Interim Results announcement

Tate & Lyle PLC ('the Company') reports an amendment to a note disclosure in the
Interim Results announcement for the six months to 30 September 2007 ('the
interim results'), which was published on 31 October, 2007.

The amendment has no impact on the results of the Company for the six months to
30 September 2007 or for the full financial year ending 31 March 2008. This
amendment relates solely to the adjusted profit and earnings per share
disclosures in respect of continuing operations in the prior financial year
ended 31 March 2007.

Included within Note 6 (earnings per share), the reconciliation of adjusted
profit and earnings per share for continuing operations for the year to 31 March
2007 incorrectly included a £13m exceptional tax charge. As detailed in Note 3
(exceptional items), this represented an adjustment to the tax credit recognised
on the impairment in Food & Industrial Ingredients, Europe in the year ended 31
March 2006, which related to the discontinued operations. The amended
reconciliation is shown in the table below.

Adjusted earnings per share

Adjusted earnings per share is stated excluding exceptional items and
amortisation of acquired intangible assets, as follows:

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                                                               Year to 31 March 2007
                                                    --------------------------------------------
Continuing Operations                               As previously     As amended  Proforma - as
                                                         reported                   amended with
                                                                                       Occidente
                                                                                    reclassified
                                                                                      (see note)
                                                               £m             £m              £m
                                                    -------------  -------------  --------------
Profit attributable to equity holders of the Company
 (£million)                                                   166            166             162
Adjustments for:
- exceptional items (note 3)
- amortisation of acquired intangible assets                   13             13             13
- tax effect on the above adjustments and                       9              9              9
 exceptional tax items                                         13              -               -
                                                    -------------  -------------  --------------
Adjusted profit (£million)                                    201            188             184
                                                    -------------  -------------  --------------

Adjusted basic earnings per share from continuing
 operations                                                 41.6p          38.9p           38.1p
Adjusted diluted earnings per share from continuing
 operations                                                 40.9p          38.3p           37.5p
                                                    -------------  -------------  --------------
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Note - Occidente

The effect of reclassifying Occidente, the Mexican sugar joint venture, as
discontinued is also shown in the table above. On 8 October 2007, subsequent to
the date of the interim results, the Company announced an agreement to sell 49%
of Occidente, and completion is expected by early December. Occidente was
reported as a continuing operation in the financial statements as at 30
September 2007 but, as indicated at the time of the interim results, will be
reported as discontinued in the year to 31 March 2008.

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*T
CONTACTS
Tim Lodge, Director of Investor Relations
Tel: [phone] or Mobile: [phone]

Ferne Hudson, Head of Media and Public Relations
Tel: [phone]
*T

About Tate & Lyle:

Tate & Lyle is a world leading manufacturer of renewable food and industrial
ingredients. It uses innovative technology to transform corn and sugar into
value-added ingredients for customers in the food, beverage, pharmaceutical,
cosmetic, paper, packaging and building industries. The Company is a leader in
cereal sweeteners and starches, sugar refining, value added food and industrial
ingredients, and citric acid. Tate & Lyle is the world number-one in industrial
starches and is the sole manufacturer of SPLENDA(R) Sucralose.

Headquartered in London, Tate & Lyle is listed on the London Stock Exchange
under the symbol TATE.L. In the US its ADRs trade under TATYY. The Company
operates more than 50 production facilities throughout Europe, the Americas and
South East Asia. In the year to 31 March 2007, it employed 6,900 people in its
subsidiaries with a further 2,300 employed in joint ventures. Sales in the year
to 31 March 2007 totalled £4.0 billion. Additional information can be found on
http://www.tateandlyle.com.

SPLENDA(R) is a trademark of McNeil Nutritionals, LLC