4 APRIL 1992, Page 31

Sir: Edward Whitley's guide to tax havens, in the event

of a Labour victory is obviously written in a tongue-in-cheek manner.

One statement, however, is completely out of place and I would like to draw this to the attention of your readers. He mentions that 'Sun City is another tax haven'.

Sun City is not a tax haven nor was ever intended as one. It is the largest purpose- built leisure resort in the southern hemi- sphere and lies within the state of Bophuthatswana, not South Africa.

The resort consists of three hotels (soon to be four with the opening of the luxurious Palace Hotel at the end of this year) plus, as you say, golf courses and casinos, as well as a large conference centre and staff accommodation. There are no facilities there for long-term residents apart from in the staff quarters and we would not wish to be seen in any way as a tax haven for retired persons.

D.S. Gray

Company Secretary, Bophuthatswana National Commercial Corpora- tion Ltd, 33/37 Regent Street, London SW1