Company: BDRX
Filing Date: 2025-05-08
Form Type: POS AM
Source: 0001214659-25-007201
Chunk: 90

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-05-08
Form: POS AM
Chunk 90
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 on United Kingdom tax
law and generally published His Majesty’s Revenue & Customs, or HMRC, practice as of the date of this prospectus, both of which
are subject to change, possibly with retrospective effect. A United Kingdom tax year runs from April 6th in any year to April 5th in the
following year.

Save as provided otherwise, this summary
applies only to a person who is the absolute beneficial owner of our Ordinary Shares or Depositary Shares and who is resident (and, in
the case of an individual, domiciled) in the United Kingdom for tax purposes and who is not resident for tax purposes in any other jurisdiction
and does not have a permanent establishment or fixed base in any other jurisdiction with which the holding of our Ordinary Shares or Depositary
Shares is connected, or a U.K. Holder. A person who is not a U.K. Holder, including a person (a) who is not resident (or, if resident,
is not domiciled) in the United Kingdom for tax purposes, including an individual and company who trades in the United Kingdom through
a branch, agency or permanent establishment in the United Kingdom to which an Ordinary Share or Depositary Share is attributable, or (b)
who is resident or otherwise subject to tax in a jurisdiction outside the United Kingdom, is recommended to seek the advice of professional
advisors in relation to their taxation obligations.

This summary is for general information
only and is not intended to be, nor should it be considered to be, legal or tax advice to any particular investor. 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