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Exhibit 10(b)    
    

 
 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM    
    

        We hereby consent to the use in this Registration Statement on Form N-4 (File No. 333-94047) of our report dated
March 28, 2008, relating to the consolidated financial statements and financial statement schedules of Protective Life Insurance Company and subsidiaries, which appears in such Registration
Statement. We also consent to the use in this Registration Statement on Form N-4 of our report dated April 24, 2008, relating to the financial statements of The Protective
Variable Annuity Separate Account, which appears in such Registration Statement. We also consent to the references to us under the heading "Experts" in such Registration Statement. 

/s/
PRICEWATERHOUSECOOPERS LLP 

PricewaterhouseCoopers
LLP 

Birmingham,
Alabama

April 30, 2008 

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Exhibit 10(b)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRMQuickLinks
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Exhibit 10(a)    
    

[Sutherland
Asbill and Brennan LLP Letterhead] 

STEPHEN E. ROTH

DIRECT LINE: 202.383.0158

Internet: steve.roth@sablaw.com 

        April 29, 2008 

Board
of Directors

Protective Life and Annuity Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223 

Directors:

        We
hereby consent to the reference to our name under the caption "Legal Matters" in the statement of additional information filed as part of post-effective amendment number 3
to the registration statement on Form N-4 (File No. 333-145621) filed by Protective Life and Annuity Insurance Company and Variable Annuity Account A of
Protective Life with the Securities and Exchange Commission. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the
Securities Act of 1933. 

	 	 	Sincerely,
	

 	
 	

SUTHERLAND ASBILL & BRENNAN LLP
	

 	
 	

By:	

/s/  Stephen E. Roth      
 Stephen E. Roth

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Exhibit 10(a)QuickLinks
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Exhibit 10(b)    
    

 
 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM    
    

        We hereby consent to the use in this Registration Statement on Form N-4 (File No. 333-145621) of our report dated
March 28, 2008, relating to the consolidated financial statements and financial statement schedules of Protective Life Insurance Company and subsidiaries, which appears in such Registration
Statement. We also consent to the use in this Registration Statement on Form N-4 of our report dated April 24, 2008, relating to the financial statements of The Protective
Variable Annuity Separate Account, which appears in such Registration Statement. We also consent to the references to us under the heading "Experts" in such Registration Statement. 

/s/
PRICEWATERHOUSECOOPERS LLP 

PricewaterhouseCoopers
LLP 

Birmingham,
Alabama

April 30, 2008 

QuickLinks

Exhibit 10(b)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRMQuickLinks
 -- Click here to rapidly navigate through this document

 

 
 

Exhibit 10(a)    
    

[Sutherland
Asbill and Brennan LLP Letterhead] 

STEPHEN E. ROTH

DIRECT LINE: 202.383.0158

Internet: steve.roth@sablaw.com 

                                    April 29, 2008

Board
of Directors

Protective Life and Annuity Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223 

Directors: 

        We
hereby consent to the reference to our name under the caption "Legal Matters" in the statement of additional information filed as part of post-effective amendment number 1
to the registration statement on Form N-4 (File No. 333-146508) filed by Protective Life and Annuity Insurance Company and Variable Annuity Account A of
Protective Life with the Securities and Exchange Commission. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the
Securities Act of 1933. 

	 	 	Sincerely,
	

 	
 	

SUTHERLAND ASBILL & BRENNAN LLP
	

 	
 	

By:	
 	

/s/ Stephen E. Roth
 Stephen E. Roth

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Exhibit 10(a)QuickLinks
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Exhibit 10(b)    
    

 
 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM    
    

        We hereby consent to the use in this Registration Statement on Form N-4 (File No. 333-146508) of our report dated
April 11, 2008, relating to the statutory financial statements of Protective Life and Annuity Insurance Company, which appears in such Registration Statement. We also consent to the use in this
Registration Statement on Form N-4 of our report dated April 24, 2008, relating to the financial statements of The Variable Annuity Account A of Protective Life, which
appears in such Registration Statement. We also consent to the references to us under the heading "Experts" in such Registration Statement. 

/s/
PRICEWATERHOUSECOOPERS LLP 

PricewaterhouseCoopers
LLP 

Birmingham,
Alabama

April 30, 2008 

QuickLinks

Exhibit 10(b)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRMQuickLinks
 -- Click here to rapidly navigate through this document

 

 
 

Exhibit 10(a)    
    

[Sutherland
Asbill and Brennan LLP Letterhead] 

STEPHEN E. ROTH

DIRECT LINE: 202.383.0158

Internet: steve.roth@sablaw.com 

April 29, 2008 

Board
of Directors

Protective Life and Annuity Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223 

Directors:

        We
hereby consent to the reference to our name under the caption "Legal Matters" in the statement of additional information filed as part of post-effective amendment number 1 to the
registration statement on Form N-4 (File No. 333-146506) filed by Protective Life and Annuity Insurance Company and Variable Annuity Account A of Protective Life with the Securities and
Exchange Commission. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933. 

	 	 	Sincerely,
	

 	
 	

SUTHERLAND ASBILL & BRENNAN LLP
	

 	
 	

By:	

/s/ Stephen E. Roth
	 	 	 	
 Stephen E. Roth

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Exhibit 10(a)QuickLinks
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Exhibit 10(b)    
    

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM  

        We hereby consent to the use in this Registration Statement on Form N-4 (File No. 333-146506) of our report dated
April 11, 2008, relating to the statutory financial statements of Protective Life and Annuity Insurance Company, which appears in such Registration Statement. We also consent to the use in this
Registration Statement on Form N-4 of our report dated April 24, 2008, relating to the financial statements of The Variable Annuity Account A of Protective Life, which
appears in such Registration Statement. We also consent to the references to us under the heading "Experts" in such Registration Statement. 

/s/
PRICEWATERHOUSECOOPERS LLP 

PricewaterhouseCoopers
LLP 

Birmingham,
Alabama

April 30, 2008 

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Exhibit 10(b)Filed by Automated Filing Services Inc. (604) 609-0244 - Nova Mining Corp. - Exhibit 10.1

LOAN AGREEMENT

THIS AGREEMENT dated as of the 29th day of April,
2008

	BETWEEN: 	
		
      NOVA MINING CORPORATION, a Nevada
      corporation with a corporate office at 1189 Howe Street, Suite 1504,
      Vancouver, BC, Canada V6Z 2X4 

	 	  
	 	(hereinafter called the "Lender") 
	 	OF THE FIRST PART 
	 	  
	AND: 	
		
      SALISH PARK HOLDINGS LTD., a British
      Columbia corporation with a corporate office 4970 First Avenue, Delta, BC,
      Canada V4M 1B3 

	 	  
	 	(hereinafter called the "Borrower") 
	 	OF THE SECOND PART 

WHEREAS the Lender has advanced $25,000 (CAD) to the
Borrower, and has agreed to advance to the Borrower an additional $25,000 (CAD),
and the Borrower has agreed to repay such amounts, on the terms and subject to
the conditions set forth in this Agreement;

NOW THEREFORE THIS AGREEMENT WITNESSES THAT in
consideration of the sum of $1.00 paid by each party to the other (the receipt
of which is hereby acknowledged) the parties hereto mutually covenant and agree
as follows:

1. INTERPRETATION

1.1 Definitions. Where used herein or in any amendment
hereto each of the following words and phrases shall have the meanings set forth
as follows:

	 	(a) 	
      "Agreement" means this Loan Agreement including the
      Schedules hereto together with any amendments hereof;

	 	 	 
	 	(c) 	
      "Event of Default" means any event set forth in paragraph
      6.1;

	 	 	 
	 	(d) 	
      "Loan" means the loan of $50,000 (CAD) made by the Lender
      to the Borrower in accordance with this Agreement;

	 	 	 
	 	(e) 	
      “Maturity” means April 28, 2009; and

	 	 	 
	 	(f) 	
      "Principal Sum" means the sum of $50,000
  (CAD).

1.2 Number and Gender. Wherever the singular or the
masculine are used herein the same shall be deemed to include the plural or the
feminine or the body politic or corporate where the context or the parties so
require.

1.3 Headings. The headings to the articles, paragraphs,
subparagraphs or clauses of this Agreement are inserted for convenience only and
shall not affect the construction hereof.

1.4 References. Unless otherwise stated a reference
herein to a numbered or lettered article, paragraph, subparagraph or clause
refers to the article, paragraph, subparagraph or clause bearing that 

2

number or letter in this Agreement. A reference to this
Agreement or herein means this Loan Agreement, including the Schedule hereto,
together with any amendments thereof.

1.5 Currency. All dollar amounts expressed herein refer
to lawful currency of Canada.

2. TERMS OF LOAN

2.1 Loan and Repayment. The Lender hereby agrees to lend
to the Borrower the Principal Sum of $50,000 (CAD). The Loan shall be made in
Canadian currency and shall be repaid by the Borrower on or before April 28,
2009.

2.2 Interest. The Borrower shall pay on the amount of
the Principal Sum, interest at a rate of 10% per annum, payable on Maturity. The
Borrower shall pay interest at the aforesaid rate on all overdue interest.

2.3 Advances. The Lender, having advanced to the
Borrower the sum of $25,000 on or about April 23, 2008, shall advance the
remaining $25,000 of the Principal Sum to the Borrower upon the execution of
this Agreement.

2.4 Pre-Payment. The Borrower may pre-pay all or any
portion of the Loan at any time.

3. PROMISSORY NOTE, EXTENSIONS &
WAIVER

3.1 Loan. To evidence the Loan, the Borrower agrees to
execute a promissory note in favor of the Lender in the form attached hereto as
Schedule “A”.

3.2 Extensions. The Lender may grant extensions as the
Lender may see fit without prejudice to the liability of the Borrower or to the
Lender's rights under this Agreement or under the Promissory Note.

3.3 Waiver. The Lender may waive any breach by the
Borrower of this Agreement or of any default by the Borrower in the observance
or performance of any covenant or condition required to be observed or performed
by the Borrower hereunder or under the Promissory Note. No failure or delay on
the part of the Lender to exercise any right, power or remedy given herein or by
statute or at law or in equity or otherwise shall operate as a waiver thereof,
nor shall any single or partial exercise of any right preclude any other
exercise thereof or the exercise of any other right, power or remedy, nor shall
any waiver by the Lender be deemed to be a waiver of any subsequent similar or
other event.

4. REPRESENTATIONS AND WARRANTIES

4.1 Representations. The Borrower represents and
warrants to the Lender, and acknowledges that the Lender is relying upon such
representations and warranties in entering into this Agreement, as follows:

	 	(a) 	
      the Borrower has the capacity to enter into this
      Agreement, and the execution of this Agreement and the completion of the
      transactions contemplated hereby shall not be in violation any agreement
      to which the Borrower is a party; and

	 	 	 
	 	(b) 	
      the Promissory Note has been duly executed by the
      Borrower and is enforceable against the Borrower in accordance with its
      terms.

5. CLOSING ARRANGEMENTS

5.1 Conditions Precedent. The Lender's obligation to
advance the Principal Sum to the Borrower shall be subject to the satisfaction
of the following conditions:

3

	 	(a) 	
      the representations and warranties of the Borrower shall
      be true as of the date hereof and as of the dates the Principal Sum is, in
      whole or in part, advanced to the Borrower; and

	 	 	 
	 	(b) 	
      the Borrower shall have complied with all of its
      obligations hereunder.

The foregoing conditions precedent are inserted for the benefit
of the Lender and may be waived in whole or in part by the Lender at any time
prior to closing by delivering to the Borrower written notice to that
effect.

5.2 Time of Closing. The closing of the Loan shall take
place on execution of this Loan Agreement.

5.3 Deliveries by the Lender. Upon the execution of this
Agreement by the parties hereto, the Lender shall deliver or cause to be
delivered to the Borrower a check, bank draft or wire transfer for $25,000
(CAD), being the amount of the Principal Sum not yet advanced to the
Borrower.

5.4 Deliveries by the Borrower. Upon receiving the
amount set out in Section 5.3 of this Agreement, the Borrower shall deliver or
cause to be delivered to the Lender a promissory note in the form attached
hereto as Schedule “A”.

6. EVENTS OF DEFAULT AND REMEDIES

6.1 Events of Default. Any one or more of the following
events, whether or not any such event shall be voluntary or involuntary or be
effected by operation of law or pursuant to or in compliance with any judgment,
decree or order of any court or any order, rule or regulation of any
administrative or governmental body, shall constitute an Event of Default:

	 	(a) 	
      if the Borrower defaults in the payment of any monies due
      hereunder as and when the same is due;

	 	 	 
	 	(b) 	
      if the Borrower defaults in the observance or performance
      of any other provision hereof;

	 	 	 
	 	(c) 	
      if the Borrower commits an act of bankruptcy or makes a
      general assignment for the benefit of its creditors or otherwise
      acknowledges its insolvency; or

	 	 	 
	 	(d) 	
      if the Borrower makes default in the due payment,
      performance or observance, in whole or in part, of any debt, liability or
      obligation of the Borrower to the Lender, whether secured hereby or
      otherwise.

6.2 Remedies Upon Default. Upon the occurrence of any
Event of Default and at any time thereafter, provided that the Borrower has not
by then remedied such Event of Default, the Lender may, in its discretion, by
notice to the Borrower, declare this Agreement to be in default. At any time
thereafter, while the Borrower shall not have remedied such Event of Default,
the Lender, in its discretion, may:

	 	(a) 	
      declare the Loan and other monies owing by the Borrower
      to the Lender to be immediately due and payable;

	 	 	 
	 	(b) 	
      demand payment from the Borrower and exercise all
      remedies available to the Lender.

7. MISCELLANEOUS

7.1 Notices. Any notice required or permitted to be
given under this Agreement or the Promissory Note shall be in writing and may be
given by delivering same or mailing same by registered mail or sending same by
telegram, telex, telecopier or other similar form of communication to the
following addresses:

4

	 	The Lender: 	Nova Mining Corporation 
	 	  	1189 Howe Street, Suite 1504 
	 	  	Vancouver, BC, Canada V6Z 2X4 
	 	  	  
	 	  	Attention: Robert L. Thast, President 
	 	  	Fax: 
	 	  	  
	 	The Borrower: 	Salish Park Holdings Ltd. 
	 	  	4970 First Avenue 
	 	  	Delta, BC, Canada V4M 1B3 
	 	  	  
	 	  	Attention: Dana Carroll, President 
	 	  	Fax: 

Any notice so given shall:

	 	(a) 	
      if delivered, be deemed to have been given at the time of
      delivery;

	 	 	 
	 	(b) 	
      if mailed by registered mail, be deemed to have been
      given on the fourth business day after and excluding the day on which it
      was so mailed, but should there be, at the time of mailing or between the
      time of mailing and the deemed receipt of the notice, a mail strike,
      slowdown or other labour dispute which might affect the delivery of such
      notice by the mails, then such notice shall be only effective if actually
      delivered; and

	 	 	 
	 	(c) 	
      if sent by telegraph, telex, telecopier or other similar
      form of communication, be deemed to have been given or made on the first
      business day following the day on which it was
sent.

Any party may give written notice of a change of address in the
aforesaid manner, in which event such notice shall thereafter be given to such
party as above provided at such changed address.

7.2 Amendments. Neither this Agreement nor any provision
hereof may be amended, waived, discharged or terminated orally, but only by an
instrument in writing signed by the party against whom enforcement of the
amendment, waiver, discharge or termination is sought.

7.3 Entire Agreement. This Agreement embodies the entire
agreement and understanding between the parties hereto and supersedes all prior
agreements and undertakings, whether oral or written, pertaining to the subject
matter hereof.

7.4 Action on Business Day. If the date upon which any
act or payment hereunder is required to be done or made falls on a day which is
not a business day, then such act or payment shall be performed or made on the
first business day next following.

7.5 No Merger of Judgment. The taking of a judgment on
any covenant contained herein or on any covenant set forth in any other security
for payment of any indebtedness hereunder or performance of the obligations
hereby secured shall not operate as a merger of any such covenant or affect the
Lender's right to interest at the rate and times provided in this Agreement on
any money owing to the Lender under any covenant herein or therein set forth and
such judgment shall provide that interest thereon shall be calculated at the
same rate and in the same manner as herein provided until such judgment is fully
paid and satisfied.

7.6 Severability. If any one or more of the provisions
of this Agreement should be invalid, illegal or unenforceable in any respect in
any jurisdiction, the validity, legality or enforceability of such provision
shall not in any way be affected or impaired thereby in any other jurisdiction
and the validity, legality and enforceability of the remaining provisions
contained herein shall not in any way be affected or impaired thereby.

5

7.7 Successors and Assigns. This Agreement shall enure
to the benefit of and be binding upon all parties hereto and their respective
heirs, personal representatives, successors and assigns, as the case may be.

7.8 Governing Law. This Agreement shall be governed by
and be construed in accordance with the laws of the State of Nevada and the
parties hereto agree to submit to the jurisdiction of the courts of Nevada with
respect to any legal proceedings arising herefrom.

7.9 Independent Legal Advice. This Agreement has been
prepared by O’Neill Law Group PLLC acting solely on behalf of the Lender and the
Borrower acknowledges that it has been advised to obtain independent legal
advice.

7.10 Time. Time is of the essence of this Agreement.

7.11 Headings. The headings of the paragraphs of this
Agreement are inserted for convenience only and do not define, limit, enlarge or
alter the meanings of any paragraph or clause herein.

7.12 Counterparts. This agreement may be executed in one
or more counterparts, each of which so executed shall constitute an original and
all of which together shall constitute one and the same agreement.

IN WITNESS WHEREOF the parties hereto have caused this
Agreement to be duly executed and delivered as of the day and year first written
above.

	THE LENDER: 	 
	  	 
	NOVA MINING CORPORATION 	 
	by its authorized signatory: 	 
	  	 
	  	 
	/s/ Robert L.
      Thast 	 	 
	Robert L. Thast 	 
	Title: President 	 
	  	 
	  	 
	  	 
	THE BORROWER: 	 
	  	 
	SALISH PARK HOLDINGS LTD. 	 
	by its authorized signatory: 	 
	  	 
	  	 
	/s/ Dana
      Carroll 	 	 
	Dana Carroll 	 
	Title: President 	 

6

SCHEDULE “A”

FORM OF PROMISSORY NOTE

PROMISSORY NOTE

	EXECUTED BY: 	SALISH PARK HOLDINGS LTD. 
	  	(the "Borrower") 
	 	 
	IN FAVOR OF: 	NOVA MINING CORPORATION 
	  	(the "Lender") 
	 	 
	PRINCIPAL AMOUNT: 	$50,000 (CAD) 
	 	 
	DUE DATE: 	April 28, 2009 
	 	 
	 	 

FOR VALUE RECEIVED the Borrower hereby promises to pay
to or to the order of the Lender on or before April 28, 2009, the principal sum
of $50,000 (CAD), together with interest thereon at the rate of 10% per annum,
calculated and compounded annually, both before and after maturity from the date
hereof.

The Borrower waives presentment, demand, notice, protest and
notice of dishonour and all other demands and notices in connection with the
delivery, acceptance, performance, default or enforcement of this Promissory
Note.

The Borrower agrees this Promissory Note may be negotiated,
assigned, discounted, or pledged by the Lender and in every case payment will be
made to the holder of this Promissory Note instead of the Lender upon notice
being given by the holder to the undersigned, and no holder of this Promissory
Note will be affected by the state of accounts between the undersigned and the
Lender or by any equities existing between the undersigned and the Lender and
will be deemed to be a holder in due course and for the value of the Promissory
Note held by him.

DATED at ______________________________________this 29th day of
April, 2008.

SALISH PARK HOLDINGS LTD. 
by its authorized
signatory:

	 	 
	Dana Carroll, President

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