Dual Listed Stocks on AIM

I am intrigued by companies with a dual listing on AIM (or LSE) and another overseas exchange, and the opportunities that may or may not present for arbitrage. Interestingly, though, this 2007 Moneyweek Article suggests that an Aim share with a dual listing on a recognised stock exchange does not qualify for tax relief, which I didn't appreciate. Is that still the case?

This is a thread to discuss this theme and as a place to track UK listed companies with a second listing. According to this article:

Finding a comprehensive list of dual-listed Aim stocks is near impossible. The London Stock Exchange and its Aim team compiled a list a year ago for research purposes but no longer keep it updated.

I haven't managed to track that LSE list yet. As a starter for 10, here's the beginnings of a dual listed list (focusing for now on ASX as I know that better than the others):