Company: BDRX
Filing Date: 2025-05-12
Form Type: 424B3
Source: 0001214659-25-007342
Chunk: 100

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-05-12
Form: 424B3
Chunk 100
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 (in addition to their personal allowance) of £500 for the tax year 2024/2025 and/or for the tax year 2025/2026,
being the amount of dividend income that the relevant individual can receive before United Kingdom income tax is payable. Dividends within
the dividend allowance will still count towards the relevant individual’s basic, higher or additional rate bands, however. An individual’s
dividend income is treated as the top slice of their total income that is chargeable to United Kingdom income tax. Dividends which are
covered by an individual’s personal income tax allowance do not count towards and are ignored for the dividend allowance.

Corporation Tax.A U.K. Holder within
the charge to United Kingdom corporation tax may be entitled to exemption from United Kingdom corporation tax in respect of dividend payments
in respect of an Ordinary Share. If the conditions for the exemption are not satisfied or such U.K. Holder elects for an otherwise exempt
dividend to be taxable, United Kingdom corporation tax will be chargeable on the dividend. The main rate of corporation tax of 25% applies
to companies with profits in excess of £250,000, with a lower rate of corporation tax of 19% applying to companies with profits
of up to £50,000, and a marginal scaled rate between 19% and 25% applying to companies with profits between £50,000 and £250,000.
If potential investors are in any doubt as to their position, they should consult their own professional advisers.

A corporate holder of Ordinary
Shares or Depositary Shares that is not a U.K. Holder will not be subject to United Kingdom corporation tax on a dividend received from
the company, unless it carries on a trade in the United Kingdom through a permanent establishment to which the Ordinary Shares or Depositary
Shares are attributable. In these circumstances, such holder may, depending on its individual circumstances and if the exemption from
United Kingdom corporation tax discussed above does not apply, be chargeable to United Kingdom corporation tax on dividends received from
the Company.

U.K. Holders. A disposal or deemed disposal of Ordinary Shares or Depositary Shares by an individual U.K. Holder may, depending on his
or her individual circumstances, give rise to a chargeable gain or to an allowable loss for the purpose of United Kingdom capital gains
tax. The principal factors that will determine the capital gains tax position on a disposal of Ordinary Shares or Depositary Shares are
the extent to which the holder realizes any