Company: BCS
Filing Date: 2025-02-21
Form Type: 424B2
Source: 0001193125-25-031790
Chunk: 209

Company: BARCLAYS PLC
Filing Date: 2025-02-21
Form: 424B2
Chunk 209
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alties for late stamping may also be payable on the
stamping of such document (in addition to interest) unless the document is duly stamped within thirty (30) days after the day on which it was executed or, if the instrument was executed outside the United Kingdom, within thirty (30) days
of it first being brought into the United Kingdom.

However, no United Kingdom stamp duty will be payable on any such written transfer, or
written agreement to transfer, if the amount or value of the consideration for the transfer is £1,000 or under, and the document contains a statement that the transfer does not form part of a larger transaction or series of transactions in
respect of which the amount or value, or aggregate amount or value, of the consideration exceeds £1,000.

In addition to the above,
if a Non-Exempt Security is in registered form, and the security is transferred, or agreed to be transferred, to a clearance service provider or its nominee, United Kingdom stamp duty may be chargeable (at the
rate of 1.5% of the consideration for the transfer or, if none, of the value of the relevant security, rounded up if necessary to the nearest multiple of £5) on any document effecting, or containing an agreement to effect, such a transfer
(although pursuant to the Finance Act 2023-2024, stamp duty is not payable on certain transfers of the Non-Exempt Securities to such a provider or nominee).

If a document is subject to stamp duty, it may not be produced in civil proceedings in the United Kingdom, and may not be available for any
other purpose in the United Kingdom, until the United Kingdom stamp duty (and any interest and penalties for late stamping) have been paid.

Redemption of securities

No United Kingdom stamp duty will generally be payable on the redemption of the Dated Subordinated Debt Securities, provided no issue or
transfer of shares or other securities is effected upon or in connection with such redemption.

Stamp Duty Reserve Tax

Issue of securities

No
United Kingdom stamp duty reserve tax will be payable on the issue of the Dated Subordinated Debt Securities.

Transfers of securities

No United Kingdom stamp duty reserve tax will be chargeable on the transfer of, or on an agreement to transfer, full legal and
beneficial ownership of a security which constitutes “exempt loan capital.”

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If a Dated Subordinated Debt Security is a
“Non-Exempt Security,” United Kingdom stamp duty reserve tax