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Capital Group - UK Tax Strategy

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Income deemed distributed in Tax Year

Tax considerations for UK Taxable residents

In light of the recent merger of Capital International Portfolios into Capital International Fund with an effective date of 31 May 2019 (“Effective Date”), please find following information pertinent to the tax impact this activity has on your investment if you are a UK taxable resident.

The CIP sub-funds merged into the corresponding CIF sub-funds are described below:

Absorbed Sub-Funds under the Capital International Portfolios (“CIP”) umbrella

Absorbing Sub-Funds under the Capital International Fund (“CIF”) umbrella

Capital Group Emerging Markets Debt Fund (LUX) Capital Group Emerging Markets Debt Fund (LUX)
Capital Group Emerging Markets Local Currency Debt Fund (LUX) Capital Group Emerging Markets Local Currency Debt Fund (LUX)
Capital Group Emerging Markets Total Opportunities (LUX) Capital Group Emerging Markets Total Opportunities (LUX)

Please be informed that roll over relief is available on shares you acquired as a result of the merger, that is to say, the aforementioned merger will not be considered a taxable event.

This treatment is a consequence of the way the merger has taken place and because HMRC has acknowledged the merger as being for bona fide commercial reasons.

This means you are not expected to calculate and report capital gains in regards to the merger on your annual tax return.

The above should not be considered as constituting legal or tax advice. You are encouraged to seek assistance of an independent financial professional or tax adviser for your personal tax situation.

If you have any questions or comments, please contact the Investor Services Team by telephone on +41 22 807 4800, or by email at ist@capgroup.com and we will be pleased to assist you.

In light of the recent merger of Capital Group Emerging Markets Growth Fund (LUX) into Capital International Fund with an effective date of 28 June 2019 (“Effective Date”), please find following information pertinent to the tax impact this activity has on your investment if you are a UK taxable resident.

Please be informed that roll over relief is available on shares you acquired as a result of the merger, that is to say, the aforementioned merger will not be considered a taxable event.

This treatment is a consequence of the way the merger has taken place and because HMRC has acknowledged the merger as being for bona fide commercial reasons.

This means you are not expected to calculate and report capital gains in regards to the merger on your annual tax return.

The above should not be considered as constituting legal or tax advice. You are encouraged to seek assistance of an independent financial professional or tax adviser for your personal tax situation.

If you have any questions or comments, please contact the Investor Services Team by telephone on +41 22 807 4800, or by email at ist@capgroup.com and we will be pleased to assist you.

In light of the recent merger of Capital Group Global Growth and Income Fund (LUX) into Capital Group World Growth and Income (LUX) with an effective date of 27 September 2019 (“Effective Date”), please find following information pertinent to the tax impact this activity has on your investment if you are a UK taxable resident.

Please be informed that roll over relief is available on shares you acquired as a result of the merger, that is to say, the aforementioned merger will not be considered a taxable event.

This treatment is a consequence of the way the merger has taken place and because HMRC has acknowledged the merger as being for bona fide commercial reasons.

This means you are not expected to calculate and report capital gains in regards to the merger on your annual tax return.

The above should not be considered as constituting legal or tax advice. You are encouraged to seek assistance of an independent financial professional or tax adviser for your personal tax situation.

If you have any questions or comments, please contact the Investor Services Team by telephone on +41 22 807 4800, or by email at ist@capgroup.com and we will be pleased to assist you.

The information contained on this page does not constitute investment or tax advice and does not purport to deal with all of the tax consequences applicable to the funds or to all categories of investors, some of whom may be subject to special rules. Shareholders and potential investors are advised to consult their professional advisors concerning possible taxation or other consequences of purchasing, holding, selling, converting or otherwise disposing of the Shares under the laws of their country of incorporation, establishment, residence, or domicile, and in the light of their particular circumstances.