Monthly Disclosure

Value & Income Trust plc
04 July 2006

In accordance with UKLA Listing Rule 21.20 (1)(ii) the following trust announces
the following portfolio disclosures as at 30 June 2006, in other UK listed
investment companies (including investment trusts) which themselves do not have
a stated investment policy to invest no more than 15% of their gross assets in
other UK listed investment companies (including investment trusts):


Monthly Disclosure for VALUE AND INCOME TRUST PLC

Restricted Investment Trusts
No investments requiring disclosure




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