Company: AZN
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094039
Chunk: 34

Company: ASTRAZENECA PLC
Filing Date: 2025-09-29
Form: 6-K
Chunk 34
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 or agreements to transfer, AstraZeneca Shares from the DTC clearance system into another clearance system (or into a depositary receipt system) should not be subject to UK stamp duty or SDRT, provided that the other clearance system or depositary receipt system satisfies various conditions specified in UK legislation.

Please see Part IV, subsection 1(a)(ii) ( Certain Taxation Matters — UK stamp duty and SDRT) of this document above for a discussion of the UK stamp duty and SDRT treatment of AstraZeneca shares that are held outside the DTC clearance system and subsequently transfer (or transfer back) into the DTC clearance system. Any 1.5% charges arising in those circumstances would need to be paid by the transferor as a precondition to the transfer into the DTC clearance system.

If the AstraZeneca Shares are held outside the DTC clearance system and are transferred by way of written instrument, then UK stamp duty at the rate of 0.5% (rounded up to the next multiple of £5) of the amount or value of the consideration given would generally be payable on the written instrument transferring the AstraZeneca Shares. Other than in the circumstances described above for AstraZeneca Shares held in (or transferred to) the DTC clearance system (including AstraZeneca Shares that are represented by AstraZeneca DIs), a charge to SDRT will also arise on an unconditional agreement to transfer shares (at the rate of 0.5% of the amount or value of the consideration payable). However, if within six years of the date of the agreement becoming unconditional an instrument of transfer is executed pursuant to that agreement, and stamp duty is paid on that instrument, any SDRT already paid will be refunded (generally, but not necessarily, with interest) provided that a claim for repayment is made, and any outstanding liability to SDRT will be cancelled.

SHAREHOLDERS WHO ARE IN ANY DOUBT ABOUT THEIR TAX POSITION AND/OR MAY BE SUBJECT TO TAXATION IN ANY JURISDICTION OTHER THAN THE UK ARE STRONGLY RECOMMENDED TO CONSULT AN APPROPRIATELY QUALIFIED INDEPENDENT PROFESSIONAL ADVISER IMMEDIATELY.**

#### 2.

#### United States Taxation
The following discussion is a general summary based on present law of certain US federal income tax consequences (x) to US Holders of AstraZeneca ADSs that receive AstraZeneca Shares as a result of the termination of the