Holding(s) in Company

Edinburgh New Income Trust plc
06 June 2005

                                  SCHEDULE 10

                   NOTIFICATION OF MAJOR INTERESTS IN SHARES


1)    Name of company
      Edinburgh New Income Trust plc

2)    Name of shareholder having a major interest
      BFS US Special Opportunities Trust PLC

3)    Please state whether notification indicates that it is in respect of
holding of the shareholder named in 2 above or     in respect of a non-
beneficial interest or in the case of an individual holder if it is    a holding
of that person's    spouse or children under the age of 18
      On behalf of 2 above


4)    Name of the registered holder(s) and, if more than one holder, the
      number of shares held by each of them
      HSBC Global Custody Bank Nominees Ltd a/c 896414


5)    Number of shares/amount of stock acquired
      639,007 (as result of placing)

6)    Percentage of issued class
      3.114%


7)    Number of shares/amount of stock disposed
      Not disclosed

8)    Percentage of issued class
      not disclosed

9)    Class of security
      Ordinary

10)   Date of transaction
      01.06.05

11)   Date company informed
      03.06.05

12)   Total holding following this notification
      639,007

13)   Total percentage holding of issued class following this notification
      3.114%

14)   Any additional information
      Following the placing on 1 June 2005 BFS US Special Opportunities Trust
PLC now holds 639,007 shares representing   3.114% of the issued ordinary share
capital

15)   Name of contact and telephone number for queries
      Valerie MacKenzie - 0131 313 1000

16)   Name and signature of authorised company official responsible for making
this notification

      Date of notification

      06.06.05



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