Company: BDRX
Filing Date: 2025-04-11
Form Type: 20-F
Source: 0001214659-25-005742
Chunk: 36

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-04-11
Form: 20-F
Item: Item 18
Chunk 36
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 of our Ordinary Shares or Depositary Shares and who is at all relevant times resident (and, in the case
of an individual, domiciled) in the United Kingdom for tax purposes and who is not resident for tax purposes in any other jurisdiction
and does not have a permanent establishment or fixed base in any other jurisdiction with which the holding of our Ordinary Shares or Depositary
Shares is connected, or a U. K. Holder. A person who is not a U. K. Holder, including a person (a) who is not resident (or, even if
resident, is not domiciled) in the United Kingdom for tax purposes, including an individual and company who trades in the United
Kingdom through a branch, agency or permanent establishment in the United Kingdom to which an Ordinary Share or Depositary Share is attributable,
or (b) who is resident or otherwise subject to tax in a jurisdiction outside the United Kingdom, is recommended to seek the advice
of professional advisors 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 United Kingdom tax law. In particular this summary:

  only applies to an absolute beneficial owner of Ordinary Shares or Depositary Shares and any dividend paid in respect of that Ordinary  

  (a) only addresses the principal United Kingdom tax consequences for an investor who holds Ordinary                                          
  Shares or Depositary Shares as a capital asset, (b) does not address the tax consequences that may be relevant to certain special            
  classes of investor such as a dealer, broker or trader in shares or securities and any other person who holds Ordinary Shares or Depositary  
  Shares otherwise than as an investment, (c) does not address the tax consequences for a holder that is a financial institution, insurance    
  company, collective investment scheme, pension scheme, charity or tax-exempt organization, (d) assumes that a holder is not an officer       
  or employee of the company (nor of any related company) and has not (and is not deemed to have) acquired the Ordinary Shares or Depositary   
  Shares by virtue of an office or employment, and (e) assumes that a holder does not control or hold (and is not deemed to control            
  or hold), either alone or together with one or