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BP » Topics » United States Alien Holders

These excerpts taken from the BP 424B5 filed Aug 7, 2009.

United States Alien Holders

If you are a United States alien holder, you are generally exempt from backup withholding and information reporting requirements with respect to:

 

  •  

payments of principal and interest made to you outside the United States by BP Capital Markets p.l.c. and,

 

  •  

other payments of principal and interest, and the payment of the proceeds from the sale of a debt security effected at a United States office of a broker, as long as the income associated with such payments is otherwise exempt from United States federal income tax, and:

 

  •  

the payor or broker does not have actual knowledge or reason to know that you are a United States person and you have furnished to the payor or broker:

 

  •  

an Internal Revenue Service Form W-8BEN or an acceptable substitute form upon which you certify, under penalties of perjury, that you are a non-United States person, or

 

  •  

other documentation upon which it may rely to treat the payments as made to a non-United States person in accordance with U.S. Treasury regulations, or

 

  •  

you otherwise establish an exemption.

 

37

Table of Contents

In general, payment of the proceeds from the sale of debt securities effected at a foreign office of a broker will not be subject to information reporting or backup withholding. However, a sale effected at a foreign office of a broker will be subject to information reporting and backup withholding if:

 

  •  

the proceeds are transferred to an account maintained by you in the United States,

 

  •  

the payment of proceeds or the confirmation of the sale is mailed to you at a United States address, or

 

  •  

the sale has some other specified connection with the United States as provided in U.S. Treasury regulations,

unless the broker does not have actual knowledge or reason to know that you are a United States person and the documentation requirements described above (relating to a sale of debt securities effected at a United States office of a broker) are met or you otherwise establish an exemption.

In addition, payment of the proceeds from the sale of debt securities effected at a foreign office of a broker will be subject to information reporting if the broker is:

 

  •  

a United States person,

 

  •  

a controlled foreign corporation for United States tax purposes,

 

  •  

a foreign person 50% or more of whose gross income is effectively connected with the conduct of a United States trade or business for a specified three-year period, or

 

  •  

a foreign partnership, if at any time during its tax year:

 

  •  

one or more of its partners are “U.S. persons”, as defined in U.S. Treasury regulations, who in the aggregate hold more than 50% of the income or capital interest in the partnership, or

 

  •  

such foreign partnership is engaged in the conduct of a United States trade or business,

unless the broker does not have actual knowledge or reason to know that you are a United States person and the documentation requirements described above (relating to a sale of debt securities effected at a United States office of a broker) are met or you otherwise establish an exemption. Backup withholding will apply if the sale is subject to information reporting and the broker has actual knowledge that you are a United States person.

United States Alien Holders

This subsection describes the tax consequences to a United States alien holder of debt securities. You are a United States alien
holder if you are the beneficial owner of a debt security and are, for United States federal income tax purposes:

 







 • 

a nonresident alien individual,

 







 • 

a foreign corporation,

 







 • 

a foreign partnership, or

 







 • 

an estate or trust that in either case is not subject to United States federal income tax on a net income basis on income or gain from a debt security.

If you are a United States holder, this subsection does not apply to you.

STYLE="margin-top:18px;margin-bottom:0px; margin-left:2%">Payments of Interest

Subject
to the discussion of backup withholding below, payments of principal, premium, if any, and interest, including OID, on a debt security is exempt from U.S federal income tax, including withholding tax, whether or not you are engaged in a trade or
business in the United States, unless:

 







 • 

you are an insurance company carrying on a U.S. insurance business to which interest is attributable, within the meaning of the Code; or

 







 • 

you have an office or other fixed place of business in the United States to which the interest is attributable and you derive the interest in the active conduct of
a banking, financing or similar business within the United States.

These excerpts taken from the BP 424B5 filed May 5, 2009.

United States Alien Holders

If you are a United States alien holder, you are generally exempt from backup withholding and information reporting requirements with respect to:

 

  •  

payments of principal and interest made to you outside the United States by BP Capital Markets p.l.c. and,

 

  •  

other payments of principal and interest, and the payment of the proceeds from the sale of a debt security effected at a United States office of a broker, as long as the income associated with such payments is otherwise exempt from United States federal income tax, and:

 

  •  

the payor or broker does not have actual knowledge or reason to know that you are a United States person and you have furnished to the payor or broker:

 

  •  

an Internal Revenue Service Form W-8BEN or an acceptable substitute form upon which you certify, under penalties of perjury, that you are a non-United States person, or

 

  •  

other documentation upon which it may rely to treat the payments as made to a non-United States person in accordance with U.S. Treasury regulations, or

 

  •  

you otherwise establish an exemption.

 

37

Table of Contents

In general, payment of the proceeds from the sale of debt securities effected at a foreign office of a broker will not be subject to information reporting or backup withholding. However, a sale effected at a foreign office of a broker will be subject to information reporting and backup withholding if:

 

  •  

the proceeds are transferred to an account maintained by you in the United States,

 

  •  

the payment of proceeds or the confirmation of the sale is mailed to you at a United States address, or

 

  •  

the sale has some other specified connection with the United States as provided in U.S. Treasury regulations,

unless the broker does not have actual knowledge or reason to know that you are a United States person and the documentation requirements described above (relating to a sale of debt securities effected at a United States office of a broker) are met or you otherwise establish an exemption.

In addition, payment of the proceeds from the sale of debt securities effected at a foreign office of a broker will be subject to information reporting if the broker is:

 

  •  

a United States person,

 

  •  

a controlled foreign corporation for United States tax purposes,

 

  •  

a foreign person 50% or more of whose gross income is effectively connected with the conduct of a United States trade or business for a specified three-year period, or

 

  •  

a foreign partnership, if at any time during its tax year:

 

  •  

one or more of its partners are “U.S. persons”, as defined in U.S. Treasury regulations, who in the aggregate hold more than 50% of the income or capital interest in the partnership, or

 

  •  

such foreign partnership is engaged in the conduct of a United States trade or business,

unless the broker does not have actual knowledge or reason to know that you are a United States person and the documentation requirements described above (relating to a sale of debt securities effected at a United States office of a broker) are met or you otherwise establish an exemption. Backup withholding will apply if the sale is subject to information reporting and the broker has actual knowledge that you are a United States person.

United States Alien Holders

This subsection describes the tax consequences to a United States alien holder of debt securities. You are a United States alien
holder if you are the beneficial owner of a debt security and are, for United States federal income tax purposes:

 







 • 

a nonresident alien individual,

 







 • 

a foreign corporation,

 







 • 

a foreign partnership, or

 







 • 

an estate or trust that in either case is not subject to United States federal income tax on a net income basis on income or gain from a debt security.

If you are a United States holder, this subsection does not apply to you.

STYLE="margin-top:18px;margin-bottom:0px; margin-left:2%">Payments of Interest

Subject
to the discussion of backup withholding below, payments of principal, premium, if any, and interest, including OID, on a debt security is exempt from U.S federal income tax, including withholding tax, whether or not you are engaged in a trade or
business in the United States, unless:

 







 • 

you are an insurance company carrying on a U.S. insurance business to which interest is attributable, within the meaning of the Code; or

 







 • 

you have an office or other fixed place of business in the United States to which the interest is attributable and you derive the interest in the active conduct of
a banking, financing or similar business within the United States.

These excerpts taken from the BP F-3ASR filed Mar 13, 2009.

United States Alien Holders

If you are a United States alien holder, you are generally exempt from backup withholding and information reporting requirements with respect to:

 

  •  

payments of principal and interest made to you outside the United States by BP Capital Markets p.l.c. and,

 

  •  

other payments of principal and interest, and the payment of the proceeds from the sale of a debt security effected at a United States office of a broker, as long as the income associated with such payments is otherwise exempt from United States federal income tax, and:

 

  •  

the payor or broker does not have actual knowledge or reason to know that you are a United States person and you have furnished to the payor or broker:

 

  •  

an Internal Revenue Service Form W-8BEN or an acceptable substitute form upon which you certify, under penalties of perjury, that you are a non-United States person, or

 

  •  

other documentation upon which it may rely to treat the payments as made to a non-United States person in accordance with U.S. Treasury regulations, or

 

  •  

you otherwise establish an exemption.

 

37

Table of Contents

In general, payment of the proceeds from the sale of debt securities effected at a foreign office of a broker will not be subject to information reporting or backup withholding. However, a sale effected at a foreign office of a broker will be subject to information reporting and backup withholding if:

 

  •  

the proceeds are transferred to an account maintained by you in the United States,

 

  •  

the payment of proceeds or the confirmation of the sale is mailed to you at a United States address, or

 

  •  

the sale has some other specified connection with the United States as provided in U.S. Treasury regulations,

unless the broker does not have actual knowledge or reason to know that you are a United States person and the documentation requirements described above (relating to a sale of debt securities effected at a United States office of a broker) are met or you otherwise establish an exemption.

In addition, payment of the proceeds from the sale of debt securities effected at a foreign office of a broker will be subject to information reporting if the broker is:

 

  •  

a United States person,

 

  •  

a controlled foreign corporation for United States tax purposes,

 

  •  

a foreign person 50% or more of whose gross income is effectively connected with the conduct of a United States trade or business for a specified three-year period, or

 

  •  

a foreign partnership, if at any time during its tax year:

 

  •  

one or more of its partners are “U.S. persons”, as defined in U.S. Treasury regulations, who in the aggregate hold more than 50% of the income or capital interest in the partnership, or

 

  •  

such foreign partnership is engaged in the conduct of a United States trade or business,

unless the broker does not have actual knowledge or reason to know that you are a United States person and the documentation requirements described above (relating to a sale of debt securities effected at a United States office of a broker) are met or you otherwise establish an exemption. Backup withholding will apply if the sale is subject to information reporting and the broker has actual knowledge that you are a United States person.

United States Alien Holders

This subsection describes the tax consequences to a United States alien holder of debt securities. You are a United States alien
holder if you are the beneficial owner of a debt security and are, for United States federal income tax purposes:

 







 • 

a nonresident alien individual,

 







 • 

a foreign corporation,

 







 • 

a foreign partnership, or

 







 • 

an estate or trust that in either case is not subject to United States federal income tax on a net income basis on income or gain from a debt security.

If you are a United States holder, this subsection does not apply to you.

STYLE="margin-top:18px;margin-bottom:0px; margin-left:2%">Payments of Interest

Subject
to the discussion of backup withholding below, payments of principal, premium, if any, and interest, including OID, on a debt security is exempt from U.S federal income tax, including withholding tax, whether or not you are engaged in a trade or
business in the United States, unless:

 







 • 

you are an insurance company carrying on a U.S. insurance business to which interest is attributable, within the meaning of the Code; or

 







 • 

you have an office or other fixed place of business in the United States to which the interest is attributable and you derive the interest in the active conduct of
a banking, financing or similar business within the United States.

These excerpts taken from the BP 424B5 filed Mar 13, 2009.

United States Alien Holders

 

If you are a United States alien holder, you are generally exempt from backup withholding and information reporting requirements with respect to:

 

  •  

payments of principal and interest made to you outside the United States by BP Capital U.K. and BP Canada and,

 

  •  

other payments of principal and interest, and the payment of the proceeds from the sale of a debt security effected at a United States office of a broker, as long as the income associated with such payments is otherwise exempt from United States federal income tax, and:

 

  •  

the payor or broker does not have actual knowledge or reason to know that you are a United States person and you have furnished to the payor or broker:

 

  •  

an Internal Revenue Service Form W-8BEN or an acceptable substitute form upon which you certify, under penalties of perjury, that you are a non-United States person, or

 

  •  

other documentation upon which it may rely to treat the payments as made to a non-United States person in accordance with U.S. Treasury regulations, or

 

  •  

you otherwise establish an exemption.

 

Payment of the proceeds from the sale of debt securities issued by BP Capital U.K. and BP Canada will have the same information reporting and backup withholding consequences as payments of the proceeds from the sale of debt securities issued by BP Capital America described above.

 

 

39

Table of Contents

United States Alien Holders

STYLE="margin-top:0px;margin-bottom:-6px"> 

If you are a United States alien holder, you are generally exempt from
backup withholding and information reporting requirements with respect to:

 







 • 

payments of principal and interest made to you outside the United States by BP Capital U.K. and BP Canada and,

STYLE="margin-top:0px;margin-bottom:-6px"> 







 • 

other payments of principal and interest, and the payment of the proceeds from the sale of a debt security effected at a United States office of a broker, as long
as the income associated with such payments is otherwise exempt from United States federal income tax, and:

 







 • 

the payor or broker does not have actual knowledge or reason to know that you are a United States person and you have furnished to the payor or broker:

 







 • 

an Internal Revenue Service Form W-8BEN or an acceptable substitute form upon which you certify, under penalties of perjury, that you are a non-United States
person, or

 







 • 

other documentation upon which it may rely to treat the payments as made to a non-United States person in accordance with U.S. Treasury regulations, or

 







 • 

you otherwise establish an exemption.

 

STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%">Payment of the proceeds from the sale of debt securities issued by BP Capital U.K. and BP Canada will have the same information reporting and backup
withholding consequences as payments of the proceeds from the sale of debt securities issued by BP Capital America described above.

 

STYLE="margin-top:0px;margin-bottom:0px"> 


39






Table of Contents


These excerpts taken from the BP 424B5 filed Mar 6, 2009.

United States Alien Holders

 

If you are a United States alien holder, you are generally exempt from backup withholding and information reporting requirements with respect to:

 

  •  

payments of principal and interest made to you outside the United States by BP Capital U.K. and BP Canada and,

 

  •  

other payments of principal and interest, and the payment of the proceeds from the sale of a debt security effected at a United States office of a broker, as long as the income associated with such payments is otherwise exempt from United States federal income tax, and:

 

  •  

the payor or broker does not have actual knowledge or reason to know that you are a United States person and you have furnished to the payor or broker:

 

  •  

an Internal Revenue Service Form W-8BEN or an acceptable substitute form upon which you certify, under penalties of perjury, that you are a non-United States person, or

 

  •  

other documentation upon which it may rely to treat the payments as made to a non-United States person in accordance with U.S. Treasury regulations, or

 

  •  

you otherwise establish an exemption.

 

Payment of the proceeds from the sale of debt securities issued by BP Capital U.K. and BP Canada will have the same information reporting and backup withholding consequences as payments of the proceeds from the sale of debt securities issued by BP Capital America described above.

 

 

39

Table of Contents

United States Alien Holders

STYLE="margin-top:0px;margin-bottom:-6px"> 

If you are a United States alien holder, you are generally exempt from
backup withholding and information reporting requirements with respect to:

 







 • 

payments of principal and interest made to you outside the United States by BP Capital U.K. and BP Canada and,

STYLE="margin-top:0px;margin-bottom:-6px"> 







 • 

other payments of principal and interest, and the payment of the proceeds from the sale of a debt security effected at a United States office of a broker, as long
as the income associated with such payments is otherwise exempt from United States federal income tax, and:

 







 • 

the payor or broker does not have actual knowledge or reason to know that you are a United States person and you have furnished to the payor or broker:

 







 • 

an Internal Revenue Service Form W-8BEN or an acceptable substitute form upon which you certify, under penalties of perjury, that you are a non-United States
person, or

 







 • 

other documentation upon which it may rely to treat the payments as made to a non-United States person in accordance with U.S. Treasury regulations, or

 







 • 

you otherwise establish an exemption.

 

STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%">Payment of the proceeds from the sale of debt securities issued by BP Capital U.K. and BP Canada will have the same information reporting and backup
withholding consequences as payments of the proceeds from the sale of debt securities issued by BP Capital America described above.

 

STYLE="margin-top:0px;margin-bottom:0px"> 


39






Table of Contents


These excerpts taken from the BP 424B5 filed Nov 5, 2008.

United States Alien Holders

 

If you are a United States alien holder, you are generally exempt from backup withholding and information reporting requirements with respect to:

 

  •  

payments of principal and interest made to you outside the United States by BP Capital U.K. and BP Canada and,

 

  •  

other payments of principal and interest, and the payment of the proceeds from the sale of a debt security effected at a United States office of a broker, as long as the income associated with such payments is otherwise exempt from United States federal income tax, and:

 

  •  

the payor or broker does not have actual knowledge or reason to know that you are a United States person and you have furnished to the payor or broker:

 

  •  

an Internal Revenue Service Form W-8BEN or an acceptable substitute form upon which you certify, under penalties of perjury, that you are a non-United States person, or

 

  •  

other documentation upon which it may rely to treat the payments as made to a non-United States person in accordance with U.S. Treasury regulations, or

 

  •  

you otherwise establish an exemption.

 

Payment of the proceeds from the sale of debt securities issued by BP Capital U.K. and BP Canada will have the same information reporting and backup withholding consequences as payments of the proceeds from the sale of debt securities issued by BP Capital America described above.

 

 

39

Table of Contents

United States Alien Holders

STYLE="margin-top:0px;margin-bottom:-6px"> 

If you are a United States alien holder, you are generally exempt from
backup withholding and information reporting requirements with respect to:

 







 • 

payments of principal and interest made to you outside the United States by BP Capital U.K. and BP Canada and,

STYLE="margin-top:0px;margin-bottom:-6px"> 







 • 

other payments of principal and interest, and the payment of the proceeds from the sale of a debt security effected at a United States office of a broker, as long
as the income associated with such payments is otherwise exempt from United States federal income tax, and:

 







 • 

the payor or broker does not have actual knowledge or reason to know that you are a United States person and you have furnished to the payor or broker:

 







 • 

an Internal Revenue Service Form W-8BEN or an acceptable substitute form upon which you certify, under penalties of perjury, that you are a non-United States
person, or

 







 • 

other documentation upon which it may rely to treat the payments as made to a non-United States person in accordance with U.S. Treasury regulations, or

 







 • 

you otherwise establish an exemption.

 

STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%">Payment of the proceeds from the sale of debt securities issued by BP Capital U.K. and BP Canada will have the same information reporting and backup
withholding consequences as payments of the proceeds from the sale of debt securities issued by BP Capital America described above.

 

STYLE="margin-top:0px;margin-bottom:0px"> 


39






Table of Contents


These excerpts taken from the BP 424B5 filed Mar 13, 2008.

United States Alien Holders

 

If you are a United States alien holder, you are generally exempt from backup withholding and information reporting requirements with respect to:

 

  •  

payments of principal and interest made to you outside the United States by BP Capital U.K. and BP Canada and,

 

  •  

other payments of principal and interest, and the payment of the proceeds from the sale of a debt security effected at a United States office of a broker, as long as the income associated with such payments is otherwise exempt from United States federal income tax, and:

 

  •  

the payor or broker does not have actual knowledge or reason to know that you are a United States person and you have furnished to the payor or broker:

 

  •  

an Internal Revenue Service Form W-8BEN or an acceptable substitute form upon which you certify, under penalties of perjury, that you are a non-United States person, or

 

  •  

other documentation upon which it may rely to treat the payments as made to a non-United States person in accordance with U.S. Treasury regulations, or

 

  •  

you otherwise establish an exemption.

 

Payment of the proceeds from the sale of debt securities issued by BP Capital U.K. and BP Canada will have the same information reporting and backup withholding consequences as payments of the proceeds from the sale of debt securities issued by BP Capital America described above.

 

 

39

Table of Contents

United States Alien Holders

STYLE="margin-top:0px;margin-bottom:-6px"> 

If you are a United States alien holder, you are generally exempt from
backup withholding and information reporting requirements with respect to:

 







 • 

payments of principal and interest made to you outside the United States by BP Capital U.K. and BP Canada and,

STYLE="margin-top:0px;margin-bottom:-6px"> 







 • 

other payments of principal and interest, and the payment of the proceeds from the sale of a debt security effected at a United States office of a broker, as long
as the income associated with such payments is otherwise exempt from United States federal income tax, and:

 







 • 

the payor or broker does not have actual knowledge or reason to know that you are a United States person and you have furnished to the payor or broker:

 







 • 

an Internal Revenue Service Form W-8BEN or an acceptable substitute form upon which you certify, under penalties of perjury, that you are a non-United States
person, or

 







 • 

other documentation upon which it may rely to treat the payments as made to a non-United States person in accordance with U.S. Treasury regulations, or

 







 • 

you otherwise establish an exemption.

 

STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%">Payment of the proceeds from the sale of debt securities issued by BP Capital U.K. and BP Canada will have the same information reporting and backup
withholding consequences as payments of the proceeds from the sale of debt securities issued by BP Capital America described above.

 

STYLE="margin-top:0px;margin-bottom:0px"> 


39






Table of Contents


EXCERPTS ON THIS PAGE:

424B5 (2 sections)
Aug 7, 2009
424B5 (2 sections)
May 5, 2009
F-3ASR (2 sections)
Mar 13, 2009
424B5 (2 sections)
Mar 13, 2009
424B5 (2 sections)
Mar 6, 2009
424B5 (2 sections)
Nov 5, 2008
424B5 (2 sections)
Mar 13, 2008

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