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  • Appendix 4: Previously exempt foreign trusts



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Exempt foreign trusts under Part XI

    Established in countries that prohibit direct foreign investment on stock exchanges in those countries.


    Genesis Chile Fund


    Himalaya Fund

    Indian Fund

    India Growth Fund

    India Magnum Fund

    Korea, Republic of

    Baring Korea Fund

    Baring New Korea Trust

    Daechan Korea Trust

    GT Korean Fund

    Jardine Fleming (JF) Korea Trust

    Korea Asian Fund Ltd

    Korea Emerging Company Trust

    Korea Equity Trust

    Korea-Euro Fund

    Korea Growth

    Korea International Trust

    Korea Liberalisation Fund Ltd

    Korea Nineteen Ninety Trust

    Korea Small Company Fund

    Korea Trust

    Seoul International

    Seoul Trust


    Formosan Fund

    JF Taipei Trust

    JF Taiwan Trust

    Taipei Fund

    Taiwan Fund

    Taiwan (RoC) Fund

    Last modified: 01 Apr 2020QC 18001