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Appendix 4: Previously exempt foreign trusts

Last updated 31 March 2020

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