Company: BDRX
Filing Date: 2025-11-17
Form Type: F-1
Source: 0001214659-25-016821
Chunk: 131

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-11-17
Form: F-1
Chunk 131
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 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 certain
companies with profits of up to £50,000, and a marginal scaled rate between 19% and 25% applying to certain companies with profits
between £50,000 and £250,000. The availability of these lower and marginal rates may be affected by the number of associated
companies a company has and the thresholds may be proportionately reduced in respect of accounting periods of less than 12 months. 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 other capital gains in the tax year in which the disposal is made, the extent to which the holder has incurred capital losses
in that or any earlier tax year and the level at which the annual exempt amount for United Kingdom capital gains tax (the “annual
exempt amount”) is set by the United Kingdom government for that tax year. The annual exempt amount for the 2025/2026 tax year is
£3,000. If, after all allowable deductions, an individual U.K. Holder’s total taxable income for the relevant tax year exceeds
the basic rate income tax band, any taxable capital gain accruing on a disposal of an Ordinary Share or a Depositary Shares on