Company: RTNTF
Filing Date: 2025-03-10
Form Type: 424B2
Source: 0001104659-25-022024
Chunk: 109

Company: RIO TINTO LTD
Filing Date: 2025-03-10
Form: 424B2
Chunk 109
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 payments are not treated as payments of interest arising in the United Kingdom or otherwise as having a United Kingdom source for the purposes of section 874 of the United Kingdom Income Tax Act 2007. It is currently expected that the circumstances will be such that interest paid by Rio Tinto Finance (USA) Limited on the RTL Debt Securities, interest paid by Rio Tinto Finance (USA) Inc. on the RTI Debt Securities and payments by Rio Tinto Limited under the guarantee in respect of interest on the RTL Debt Securities and RTI Debt Securities would not have a United Kingdom source.

(b) Payments (i) of interest in respect of the RTP Debt Securities (ii) by Rio Tinto plc and Rio Tinto Limited under the guarantee in respect of the interest on the RTP Debt Securities and (iii) by Rio Tinto plc under the guarantee in respect of the interest on the RTL Debt securities and the RTI Debt Securities

Payments of interest by Rio Tinto Finance (USA) plc on the RTP Debt Securities will not be subject to withholding or deduction for or on account of United Kingdom taxation if and so long as the RTP Debt Securities are and continue to be listed on a “recognized stock exchange” within the meaning of Section 1005 of the United Kingdom Income Tax Act 2007 (the “Quoted Eurobond Exemption”). The London Stock Exchange is a “recognized stock exchange” for these purposes. Debt securities will be treated as listed on the London Stock Exchange if they are included in the Official List by the United Kingdom Listing Authority and are admitted to trading on the London Stock Exchange. The New York Stock Exchange will also be a “recognized stock exchange” for these purposes provided that it is registered with the Securities and Exchange Commission of the United States as a national securities exchange. Debt securities will be treated as listed on the New York Stock Exchange if they are both admitted to trading on the New York Stock Exchange and are officially listed in the United States in accordance with provisions corresponding to those generally applicable in countries in the European Economic Area.

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If the RTP Debt Securities are not (or cease to be) listed, interest will generally be paid by Rio Tinto Finance (USA) plc under deduction of United Kingdom income tax at the basic rate (currently 20%) subject to such relief as may be available under the provisions of any applicable double tax treaty or any other relief that may apply.

It is not entirely clear whether payments by Rio Tinto plc and Rio Tinto Limited