Company: BDRX
Filing Date: 2025-05-12
Form Type: 424B3
Source: 0001214659-25-007341
Chunk: 88

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-05-12
Form: 424B3
Chunk 88
---
. It does not address
all of the tax considerations that may be relevant to specific investors in light of their particular circumstances or to investors subject
to special treatment under United Kingdom tax law. In particular this summary:

| · | only applies to an absolute beneficial                                                                                               
 owner of Ordinary Shares or Depositary Shares and any dividend paid in respect of that Ordinary Share where the dividend is regarded 
 for United Kingdom tax purposes as that person’s own income (and not the income of some other person); and                           |

| · | only addresses the principal United                                                                                                            
 Kingdom tax consequences for an investor who holds Ordinary Shares or Depositary Shares as a capital asset, (b) does not address the           
 tax consequences that may be relevant to certain special classes of investor such as a dealer, broker or trader in shares or securities        
 and any other person who holds Ordinary Shares or Depositary Shares otherwise than as an investment, (c) does not address the tax consequences 
 for a holder that is a financial institution, insurance company, collective investment scheme, pension scheme, charity or tax-exempt           
 organization, (d) assumes that a holder is not an officer or employee of the company (nor of any related company) and has not (and is          
 not deemed to have) acquired the Ordinary Shares or Depositary Shares by virtue of an office or employment, and (e) assumes that a holder      
 does not control or hold (and is not deemed to control or hold), either alone or together with one or more associated or connected persons,    
 directly or indirectly (including through the holding of Depositary Shares), an interest of 10% or more in the issued share capital (or        
 in any class thereof), voting power, rights to profits or capital of the company, and is not otherwise connected with the company.             |

This summary further assumes that a holder
of Depositary Shares is the beneficial owner of the underlying Ordinary Shares for United Kingdom direct tax purposes.

| 61 |

POTENTIAL INVESTORS IN THE DEPOSITARY SHARES SHOULD SATISFY THEMSELVES PRIOR TO INVESTING AS TO THE OVERALL TAX CONSEQUENCES, INCLUDING, SPECIFICALLY, THE CONSEQUENCES UNDER UNITED KINGDOM TAX LAW AND HMRC PRACTICE OF THE ACQUISITION, OWNERSHIP AND DISPOSAL OF THE ORDINARY SHARES OR DEPOSITARY SHARES, IN THEIR OWN PARTICULAR CIRCUMSTANCES BY CONSULTING THEIR OWN TAX ADVISERS.

Taxation of Dividends

Withholding Tax.An individual