Company: NCNA
Filing Date: 2025-04-24
Form Type: F-1
Source: 0001193125-25-092131
Chunk: 92

Company: NuCana plc
Filing Date: 2025-04-24
Form: F-1
Chunk 92
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 or business (other than a trade or business that consists of certain passive or trading activities). You should consult
your tax advisors regarding the effect this Medicare tax may have, if any, on your acquisition, ownership or disposition of the ADSs, the Pre-Funded Warrants, and the Warrants.

Information Reporting and Backup Withholding

Distributions with respect to ADSs or Pre-Funded Warrants and proceeds from the sale, exchange or
disposition of ADSs, Pre-Funded Warrants, or Warrants may be subject to information reporting to the IRS, and possible U.S. backup withholding. Backup withholding will not apply, however, to a U.S. Holder who
furnishes a correct taxpayer identification number and makes any other required certification or who is otherwise exempt from backup withholding. U.S. Holders who are required to establish their exempt status generally must provide such
certification on U.S. Internal Revenue Service Form W-9. U.S. Holders are urged to consult their tax advisors regarding the application of the U.S. information reporting and backup withholding rules.

Backup withholding is not an additional tax. Amounts withheld as backup withholding may be credited against a U.S. Holder’s U.S. federal
income tax liability, and a U.S. Holder may obtain a refund of any excess

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amounts withheld under the backup withholding rules by filing the appropriate claim for refund with the IRS and furnishing any required information. Foreign Financial Asset Information Reporting U.S. Holders who are either individuals or certain domestic entities may be required to submit certain information to the IRS with respect to such holder’s beneficial ownership of the ADSs, Pre-FundedWarrants, or Warrants, if such ADSs, Pre-FundedWarrants, or Warrants are not held on such holder’s behalf by a financial institution, as our ordinary shares are considered “specified foreign financial assets.” This law also imposes penalties and potential other adverse tax consequences if a U.S. Holder is required to submit such information to the IRS and fails to do so. U.S. Holders are urged to consult their tax advisors regarding the potential information reporting obligations that may be imposed with respect to the ownership and disposition of the ADSs, Pre-FundedWarrants, or Warrants. The above description is not intended to constitute a complete analysis of all tax consequences relating to acquisition, ownership and disposition of the ADSs, the Pre-FundedWarrants, or the Warrants. Prospective purchasers are urged to consult their tax advisors concerning the