Company: BCS
Filing Date: 2025-08-06
Form Type: 424B2
Source: 0001193125-25-174548
Chunk: 183

Company: BARCLAYS PLC
Filing Date: 2025-08-06
Form: 424B2
Chunk 183
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any extent by reference to the results of, or of any part of, a business or to the value of any property; or

(iv) a right
on repayment to an amount which exceeds the nominal amount of the capital and is not reasonably comparable with what is generally repayable (in respect of a similar nominal amount of capital) under the terms of issue of loan capital listed in the
Official List of the FCA.

Even if a security does not constitute exempt loan capital (a
“Non-Exempt Security”), no United Kingdom stamp duty will arise on transfer of the security if the security is held within a clearing system and the transfer is effected by electronic means, without
executing any written transfer of, or written agreement to transfer, the security.

Where a
Non-Exempt Security is transferred by means of a written instrument, or a written agreement is entered into to transfer an interest in the security where such interest falls short of full legal and beneficial
ownership of the security, the relevant instrument or agreement may be liable to United Kingdom stamp duty (at the rate of 0.5% of the consideration, rounded up if necessary to the nearest multiple of £5). If the relevant instrument or
agreement is executed and retained outside the United Kingdom at all times, no United Kingdom stamp duty should, in practice, need to be paid on such document.

However, in the event that the relevant document is executed in or brought into the United Kingdom for any purpose, then United Kingdom stamp
duty may be payable. Interest may also be payable on the amount of such stamp duty, unless the document is duly stamped within thirty (30) days after the day on which it was executed. Penalties for late stamping may also be payable on the
stamping of such document (in addition to interest) unless the document is duly stamped within thirty (30) days after the day on which it was executed or, if the instrument was executed outside the United Kingdom, within thirty (30) days
of it first being brought into the United Kingdom.

However, no United Kingdom stamp duty will be payable on any such written transfer, or
written agreement to transfer, if the amount or value of the consideration for the transfer is £1,000 or under, and the document contains a statement that the transfer does not form part of a larger transaction or series of transactions in
respect of which the amount or value, or aggregate amount or value, of the consideration exceeds £1,000.

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In addition to