Company: BDRX
Filing Date: 2025-04-11
Form Type: 20-F
Source: 0001214659-25-005742
Chunk: 49

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-04-11
Form: 20-F
Item: Item 18
Chunk 49
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 certification procedures or otherwise establishes
an exemption from backup withholding. Backup withholding is not an additional tax and amounts withheld may be allowed as a credit against
the United States holder’s United States federal income tax liability and may entitle the United States holder to a refund, provided
that certain required information is timely furnished to the IRS.

  108  

  Table of Contents  

Foreign
Asset Reporting

United
States holders who are individuals and who own “specified foreign financial assets” with an aggregate value in excess of
$50,000 are generally required to file an information statement along with their tax returns, currently on IRS Form 8938, with respect
to such assets. “ Specified foreign financial assets” include securities issued by a non-United States issuer (which would
include an investment in our securities) that are not held in accounts maintained by financial institutions. Higher reporting thresholds
apply to certain individuals living abroad and to certain married individuals. Individuals who fail to report the required information
could be subject to substantial penalties, and such individuals should consult their own tax advisors concerning the application of these
rules to their investment in Depositary Shares.

  Dividends and Payment Agents  

Not applicable.

  Statements by Experts  

Not applicable.

  Documents on Display  

We are subject to the informational
requirements of the Exchange Act. Accordingly, we are required to file reports and other information with the SEC, including annual reports
on Form 20-F and reports on Form 6-K. The SEC maintains an Internet website that contains reports and other information about issuers,
like us, that file electronically with the SEC. The address of that website is www. sec. gov.

We also make available on
our website, free of charge, our annual report and the text of its reports on Form 6-K, including any amendments to these reports, as
well as certain other SEC filings, as soon as reasonably practicable after they are electronically filed with or furnished to the SEC.
Our website address is www. biodexapharma. com. The information contained on our website is not incorporated by reference in this annual
report.

  Subsidiary Information  

Not applicable.

ITEM 11. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.