Company: BCS
Filing Date: 2025-02-20
Form Type: 424B2
Source: 0001193125-25-030302
Chunk: 252

Company: BARCLAYS PLC
Filing Date: 2025-02-20
Form: 424B2
Chunk 252
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 |     | a person that holds debt securities as part of a straddle or a hedging or conversion transaction for tax purposes 
 or as part of a “synthetic security” or other integrated financial transaction;                                   |

| • |     | a person that purchases or sells debt securities as part of a wash sale for tax purposes; |

| • |     | a U.S. holder (as defined below) whose functional currency is not the U.S. dollar; |

| • |     | an entity taxed as a partnership or the partners therein; |

| • |     | a U.S. expatriate; |

| • |     | nonresident alien individuals present in the United States for more than 182 days in a taxable year; |

| • |     | a bank; or |

| • |     | a person liable for alternative minimum tax. |

This section is based on the Code, as amended, its legislative history, existing and proposed regulations, under the Code, published rulings and court decisions, all as in effect as of the date hereof, as well as on the income tax convention between the United States of America and the United Kingdom (the “Treaty”). These laws are subject to change, possibly on a retroactive basis. This section deals only with debt securities that are properly characterized as indebtedness for U.S. federal income tax purposes and are due to mature 30 years or less from the date on which they are issued. The U.S. federal income tax consequences of owning debt securities that are due to mature more than 30 years from their issue date will be discussed in an applicable prospectus supplement. In addition, this section does not address the U.S. federal income tax consequences of owning convertible or exchangeable debt securities; the U.S. federal income tax consequences of owning convertible or exchangeable debt securities will be addressed in the applicable prospectus supplement. This section also does not address the U.S. federal income tax consequences of owning bearer securities. U.S. holders of certain bearer securities may be subject to additional, adverse U.S. federal income tax rules. Dated Subordinated Debt Securities may be subject to additional U.S. federal income tax rules which will be discussed in the relevant prospectus supplement. This section does not address the U.S. -60-

federal income tax consequences of the exercise of any U.K. Bail-inPower by the Relevant U.K. Resolution Authority. Prospective U.S. holders should consult their tax advisers regarding the U.S. federal income tax consequences