MTN - Notice to Noteholders

Marks and Spencer plc

13 December 2012

Publication of Amended and Restated Final Terms

The following Amended and Restated Final Terms is available for viewing:

Amended and Restated Final Terms in respect of the £250,000,000 Puttable Callable Reset Notes due 2037 issued under the Marks and Spencer plc £3,000,000,000 Medium Term Note Programme

To view the full document, please paste the following URL into the address bar of your browser.

A copy of the above document has also been submitted to the National Storage Mechanism and will shortly be available for inspection at: www.Hemscott.com/nsm.do 

For further information, please contact

Michael Wallace, Group Treasurer

Tel: +44 (0) 208 718 7506

Fax: +44 (0) 208 718 2699

DISCLAIMER - INTENDED ADDRESSEES

Please note that the information contained in the Amended and Restated Final Terms or the Offering Circular in relation to the Programme may be addressed to and/or targeted at persons who are residents of particular countries (specified in the Amended and Restated Final Terms and the Offering Circular in connection with the Programme) only and is not intended for use and should not be relied upon by any person outside these countries and/or to whom the offer contained in the Amended and Restated Final Terms and the Offering Circular is not addressed. Prior to relying on the information contained in the Amended and Restated Final Terms or the Offering Circular you must ascertain from the Amended and Restated Final Terms or the Offering Circular whether or not you are part of the intended addressees of the information contained therein.

This publication does not constitute an offering of the Notes described in the Offering Circular or the Amended and Restated Final Terms for sale in the United States. This is not for distribution in the United States. The Notes have not been, and will not be, registered under the United States Securities Act of 1933, as amended (the "Securities Act") and are subject to U.S. tax law requirements. Subject to certain exceptions, Notes may not be offered, sold or delivered within the United States or to, or for the account or benefit of U.S. persons, as such terms are defined in Regulation S under the Securities Act. There will be no public offering of the Notes in the United States.

Your right to access this service is conditional upon complying with the above requirement.