FATCA Compliance

Thailand Unit Trusts (the “Funds”)

FATCA UPDATE AND CONFIRMATION OF GLOBAL INTERMEDIARY IDENTIFICATION NUMBERS (“GIINs”)

This Notice contains important information regarding new US tax regulation requirements which come into effect from 1 July 2014:

a) FATCA BACKGROUND

The Foreign Account Tax Compliance provisions of the United States Hiring Incentives to Restore Employment Act (“FATCA”) generally impose a U.S. federal reporting and withholding tax regime on non-US financial institutions with respect to certain U.S. source income (including, among other types of income, dividends and interest) and gross proceeds from the sale or other disposal of property. The rules are designed to require certain U.S. persons’ direct and indirect ownership of certain non-U.S. accounts and non-U.S. entities to be reported to the U.S. Internal Revenue Service (“IRS”). A 30% withholding tax regime could apply if there is a failure to provide certain required information and these rules apply to such payments made after 30 June 2014.

b) APPLICABILITY TO ABERDEEN’S FUNDS

The Funds are domiciled in Thailand. The Funds will comply with the relevant FATCA obligations and may, in due course, require additional information from investors in order to comply with such FATCA obligations.

I confirm that we have registered Aberdeen Asset Management Company Limited as the sponsoring entity the Funds. The GIIN for Aberdeen Asset Management Company Limited is 5WAS7U.00000.SP.764.

c) IMPORTANT INFORMATION FOR INVESTORS IN ABERDEEN FUNDS

We highlight the general prohibition on US Persons subscribing investment unit in the Funds, this is detailed in our reservation clause in the prospectus of the Funds and/or Fund documentation. This prohibition remains even if investors, who are US Persons, provide documentation demonstrating their compliance with US tax requirements. You may have obligations under FATCA (or obligations pursuant to equivalent local legislation). It is your responsibility to comply with any FATCA requirements.

If you are in any doubt as to your obligations under FATCA you should consult your own professional advisers.

d) GENERAL ADMINISTRATION REMINDER

If there has been a change of circumstances since completion of your application form, please note you must advise Client Services of such change on 0-2352-3388 and continue to update us of any future changes.

Further information on the Funds is available in their respective prospectuses and Fund documentation.

Aberdeen Asset Management Company Limited

Aberdeen Asset Management Company Limited
28th Floor, Bangkok City Tower, 179 South Sathorn Road, Thungmahamek, Sathorn, Bangkok 10120
Tel : (66 2) 352 3333 Fax : (66 2) 352 3339
Email: client.services.th@aberdeenstandard.com
aberdeen-asset.co.th