BT 2004 Annual Report Download - page 153

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Please find page 153 of the 2004 BT annual report below. You can navigate through the pages in the report by either clicking on the pages listed below, or by using the keyword search tool below to find specific information within the annual report.

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UK inheritance and gift taxes in connection with ordinary shares and/or ADSs
Where an individual holder, who is not a UK national, of ordinary shares and/or ADSs falls within the scope
of the UK/US Estate and Gift Tax Convention, US-domiciled holders of ordinary shares and/or ADSs will not
generally be subject to UK inheritance tax on a gift of ordinary shares and/or ADSs if the gift is subject to US
federal gift tax. Similarly, ordinary shares and/or ADSs passing on the death of a US-domiciled shareholder, who
is not a UK national, will not generally be subject to UK inheritance tax if the estate is subject to US estate tax.
The rules and scope of domicile are complex and action should not be taken without advice specific to the
individual’s circumstances.
Exchange controls and other limitations affecting security holders
There are currently no government laws, decrees or regulations in the United Kingdom that restrict the export
or import of capital, including, but not limited to, UK foreign exchange control restrictions, or that affect
the remittances of dividends or other payments to non-resident holders of the company’s ordinary shares, except
as otherwise described in Taxation (US Holders) above. There are no limitations under the laws of the United
Kingdom restricting the right of non-residents to hold or to vote shares in the company.
Documents on display
All reports and other information that BT files with the US Securities and Exchange Commission may be
inspected at the SEC’s public reference facilities at Room 1200, 450 Fifth Street, Washington, DC, USA. These
reports may be accessed via the SEC’s website at www.sec.gov.
Publications
BT produces a series of reports on the company’s financial, economic, social and environmental performance.
Most of these reports, which are available to shareholders on request, can be accessed on the internet at
www.bt.com/aboutbt. More detailed disclosures on BT’s implementation of social, ethical and environmental
policies and procedures are available online through our fully and independently verified social and environment
report at www.bt.com/betterworld.
Document Publication date
Annual Review including summary financial statement June
Annual Report and Form 20-F June
Quarterly results releases July, November, February and May
Current Cost Financial Statements for the Businesses
and Activities and Statement of Standard Services (as required by Ofcom) August
Social and Environment Report June
Statement of Business Practice October 2003
For printed copies, when available, contact the Shareholder Helpline on Freefone 0808 100 4141 or,
alternatively, contact the Registrar in the UK, at the address on page 153.
BT Annual Report and Form 20-F 2004152 Additional information for shareholders