Company: IMCR
Filing Date: 2025-03-17
Form Type: 424B7
Source: 0001140361-25-008917
Chunk: 116

Company: Immunocore Holdings plc
Filing Date: 2025-03-17
Form: 424B7
Chunk 116
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 partnership) a trade, profession or vocation in the United Kingdom through a branch or agency (or, in the case of a corporate holder of notes or ADSs, through a permanent establishment) to which the notes or ADSs (or any interest or dividends paid on them) are attributable. However, an individual holder of notes or ADSs who has ceased to be resident for tax purposes in the United Kingdom for a period of less than five years and who disposes of notes or ADSs during that period may be liable on his or her return to the United Kingdom to U.K. tax on any capital gain realized (subject to any available exemption or relief).

#### U.K. Stamp Duty and SDRT
The discussion below relates to the holders of notes or ADSs wherever resident, however it should be noted that special rules may apply to certain persons such as market makers, brokers, dealers or intermediaries.

Issue of notes

No U.K. stamp duty or SDRT is payable on the issue of a note.

Transfers of notes

No U.K. SDRT should be required to be paid on a paperless transfer of a note through the clearance service facilities of DTC, provided that no election has been made under section 97A of the U.K. Finance Act 1986, or a

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#### TABLE OF CONTENTS
section 97A election, and such note is held through DTC at the time of any agreement for its transfer. It is understood that HMRC regards the facilities of DTC as a clearance service for these purposes and we are not aware of any section 97A election having been made by DTC.

No U.K. stamp duty will in practice be payable on a written instrument transferring a Note provided that the instrument of transfer is executed and remains at all times outside the United Kingdom. Where these conditions are not met, the transfer of, or agreement to transfer, a Note could, depending on the circumstances, attract a charge to U.K. stamp duty at the rate of 0.5% of the amount or value of the consideration. If it is necessary to pay stamp duty, it may also be necessary to pay interest and penalties.

Issue of Ordinary Shares

No U.K. stamp duty or SDRT is payable on the issue of the underlying ordinary shares in the Company.

Transfers of Ordinary Shares

An unconditional agreement to transfer ordinary shares in certificated form will normally give rise to a charge to SDRT at the rate of