Amarin's ordinary shares, represented by American Depositary Shares, are listed on the NASDAQ Capital Market under the ticker AMRN.

Until July 16th 2008, Amarin's ordinary shares were also listed on London's AIM (ticker: AMRN) and Dublin's IEX (ticker: H2E).

An American Depositary Share (ADS) is a security that represents an ownership interest in the shares of a foreign company trading on a U.S. securities market. The shares represented by the ADSs are held by a U.S. depositary bank and are evidenced by certificates called American Depositary Receipts (ADRs), although the terms ADS and ADR are often used interchangeably. ADRs enable U.S. investors to buy shares in foreign companies without undertaking cross-border transactions (i.e., in U.S. dollars), and they trade, clear and settle in accordance with U.S. market regulations and conventions.

Non-U.S. companies whose securities trade on a U.S. securities market.

One Amarin ADR equals one Amarin ordinary share.

Holders of ADRs may authorize Citibank, Amarin's Depositary, to act as a proxy in exercising voting rights according to the number of ordinary shares represented by their respective ADRs.

Amarin's fiscal year is the 12-month calendar year ending December 31st.

Please visit our website at www.amarincorp.com where you can read more on our management team, board of directors, company strategy, corporate governance, therapeutic focus, product pipeline and partnering activities.

Amarin is headquartered in Dublin, Ireland.

Amarin's financial statements, including annual reports, can be found on Amarin's website www.amarincorp.com in the Investor Relations section here. Alternatively, you can find all of Amarin's filings with the U.S. Securities and Exchange Commission under the SEC Filings section of the website here.

The U.S. Transfer Agent for Amarin's ADS holders is:

Citibank Shareholder Services
P.O. Box 43077
Providence, RI 02940-5000
USA

Tel: +1-877-248-4237

The Registrar for Amarin's ordinary shares is:

Citi - Depositary Receipt Services
388 Greenwich Street
14th Floor
New York, NY 10013

AND

Equiniti
PO Box 4630,
Aspect House,
Spencer Road,
Lancing, West Sussex,
BN99 6QQ, England

Telephone: +44 121 415 7047

The Depositary for Amarin's ADRs is:

Citibank Shareholder Services
P.O. Box 43077
Providence, RI 02940-5000

Tel: +1-877-248-4237 Fax: +1-201-324-3284

citibank@shareholders-online.com

You can register to receive updates announced by Amarin by submitting your email address on the Mailing List section of our website, which option can be found on each page of the website www.amarincorp.com. Alternatively you can send an email to investor.relations@amarincorp.com requesting to be notified of any new updates announced

Please contact Stephen Schultz:
Telephone (U.S.): 860 572 4979
e-mail: investor.relations@amarincorp.com

This PFIC Annual Information Statement applies to the taxable year of Amarin Corporation plc (the "Company") beginning on January 1, 2010 and ending on December 31, 2010. This information is being posted on the Company's website solely to provide the Company's shareholders with the information necessary to make a qualified electing fund, or "QEF" election with respect to the taxable year referenced above.

(1) The ordinary earnings and net capital gain of the company as determined under U.S. income tax principles for the taxable year of the company referenced above are as follows:

1. Ordinary Earnings: _______$-0-___________ 2. Net Capital Gain: ________$-0-____________

(2) The amount of cash and fair market value of other property distributed or deemed distributed by Company to its shareholders during the taxable year specified above is as follows:

1. Cash: ______$-0-___________ 2. Fair Market Value of Property: ________$-0-____________

(3) The Company will permit shareholders to inspect and copy Company's permanent books of account, records, and such other documents as may be maintained by Company that are necessary to establish that PFIC ordinary earnings and net capital gain, as provided in Section 1293(e) of the Code, are computed in accordance with U.S. income tax principles.

The Company has not confirmed that it is a PFIC for the taxable year referenced above.

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