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CAZENOVE Unit Trust Management is offering new investors in its American Portfolio Fund protection against a fall in the S&P 500 Index. The company will reimburse them if the index falls by more than 10 per cent between 9 October this year and 9 October 1993. If someone invested pounds 10,000 for example and the index halved, they would get 40 per cent, or pounds 4,000, of their money back. The offer closes on 9 October at 4.30 pm. The minimum investment is pounds 2,500.

THE deadline for paying the final instalment of 70p a share on regional electricity company shares is Tuesday, 15 September. To allow time for cheques to clear they must arrive by Thursday 10 September.

HOCKLEYS, the estate agency wing of Norwich and Peterborough Building Society, is offering homeowners in branch areas a pounds 35 valuation service to help with appeals against Council Tax valuations.

CATER ALLEN has warned investors in its Gilt Income Fund that it may reduce its quarterly dividend from 30p to 25p per share next May. The dividend cut would reduce the yield from 18.8 per cent to 15.7 per cent at the current offer price of pounds 6.38.

SCHOOL leavers can find out about the workings of the tax system in Income Tax and School Leavers, published by the Inland Revenue. Copies (reference number IR33) are available locally from tax offices and Tax Enquiry Centres or from the Public Enquiry Room, West Wing, Somerset House, London WC2R 1LB (telephone 071-438 6420).

THE Good Deal Directory, launched this month, gives details of 1,300 factory shops as well as many other permanent discount and cut-price stores, charity sales and home sales. It is available - at an introductory annual subscription of pounds 15 - from The Value for Money Company Limited, Freepost (SW 6037), London SW10 9YY (telephone 071-352 8976).

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