Company: RTNTF
Filing Date: 2025-03-10
Form Type: 424B2
Source: 0001104659-25-022024
Chunk: 111

Company: RIO TINTO LTD
Filing Date: 2025-03-10
Form: 424B2
Chunk 111
---
 permanent establishment or branch or agency.

In the event that payments by Rio Tinto Finance (USA) plc in respect of interest on the RTP Debt Securities, payments by Rio Tinto plc under the guarantee in respect of interest on the debt securities or payments by Rio Tinto Limited under the guarantee in respect of interest on the RTP Debt Securities are subject to withholding or deduction for or on account of United Kingdom taxation then the provisions referred to in “ Description of Guaranteed Debt Securities — Payment of Additional Amounts ” should apply, subject to certain exceptions set out therein, so that the net amount received by the holders after such reduction will not be less than the amount the holders would have received in the absence of such withholding or deduction.

Holders of the debt securities should note that the provisions relating to additional amounts referred to in “ Description of Guaranteed Debt Securities — Payment of Additional Amounts ” would not apply if HMRC sought to assess directly the person entitled to the relevant interest to United Kingdom tax. However, exemption from, or reduction of, such United Kingdom tax liability might be available under an applicable double taxation treaty.

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TABLE OF CONTENTS

#### Optional Tax Redemption
In the earlier section entitled “ Description of Guaranteed Debt Securities — Optional Tax Redemption ” we set out certain situations in which we may redeem debt securities.

#### Disposal (including Redemption)
Generally, a holder of debt securities who is not resident in the United Kingdom for tax purposes will not be liable for United Kingdom taxation in respect of a disposal of a debt security, or in respect of any gain accrued in respect of a debt security or any change in the value of a debt security.

This may not, however, be the case if:

(i)

in the case of corporate holders, such persons carry on a trade in the United Kingdom through a United Kingdom permanent establishment;

(ii)

in the case of other holders, such persons carry on a trade, profession or vocation in the United Kingdom through a United Kingdom branch or agency; or

(iii)

in the case of individuals, the holder ceases to be resident in the United Kingdom for a period of five years or less,

in connection with which the interest is received or to which the debt securities are attributable.

#### Inheritance Tax
A holder of debt securities who is an individual domiciled outside the United Kingdom will generally not be liable for United Kingdom inheritance tax in respect of his holding of debt securities. However, there may be a liability for United Kingdom inheritance tax for such an individual if a register of