Company: NCNA
Filing Date: 2025-04-29
Form Type: F-1/A
Source: 0001193125-25-103135
Chunk: 96

Company: NuCana plc
Filing Date: 2025-04-29
Form: F-1/A
Chunk 96
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 Kingdom tax considerations relating to the ownership and disposal of the ADSs, the Warrants and the Pre-FundedWarrants and does not address all possible tax consequences relating to an investment in the ADSs, Warrants and Pre-FundedWarrants. It is based on current U.K. tax law and published HM Revenue & Customs, or HMRC, practice as of the date of this prospectus, both of which are subject to change, possibly with retrospective effect. This United Kingdom taxation section is written on the basis that the company is and remains resident for tax purposes in the United Kingdom only and will therefore be subject to the U.K. tax regime and not the U.S. tax regime (save as discussed in the section titled “Material U.S. Federal Income Tax Considerations” above). On this basis, dividends paid by the company will be regarded as U.K. dividends, not U.S. dividends. Except as provided otherwise, this summary applies only to persons who are resident in the United Kingdom for tax purposes and who are not resident for tax purposes in any other jurisdiction, and do not have a permanent establishment or fixed base in any other jurisdiction with which the holding of the ADSs, Warrants and/or Pre-FundedWarrants is connected. Such persons are referred to herein as U.K. Holders. Persons (a) who are not resident in the United Kingdom for tax purposes, including those individuals and companies who trade in the United Kingdom through a branch, agency or permanent establishment in the United Kingdom to which the ADSs, Warrants and/or Pre-FundedWarrants are attributable, or (b) who are resident or otherwise subject to tax in a jurisdiction outside the United Kingdom, are recommended to seek the advice of professional advisers 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 U.K. tax law. In particular:

| • |     | this summary only applies to the absolute beneficial owners of the ADSs, Warrants and/or Pre-Funded Warrants (and where the ADSs, Warrants and/or Pre-Funded Warrants are not held through an Individual Savings Account or a Self-Invested Personal Pension); and |

| • |     | this summary: (a) only addresses the principal U.K. tax consequences