Doc re. Viewing Facility

Value & Income Trust plc
16 November 2006

                           VALUE AND INCOME TRUST PLC



INTERIM REPORT



A copy of the above document has been submitted to the UK Listing Authority, and
will shortly be available for inspection at the UK Listing Authority's Document
Viewing Facility, which is situated at:



Financial Services Authority

25 The North Colonnade

Canary Wharf

London E14 5HS


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            The company news service from the London Stock Exchange