Company: IMCR
Filing Date: 2025-03-17
Form Type: 424B7
Source: 0001140361-25-008917
Chunk: 97

Company: Immunocore Holdings plc
Filing Date: 2025-03-17
Form: 424B7
Chunk 97
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 • | partnerships, S corporations or other entities or arrangements treated as partnerships or pass-through entities for U.S. federal income tax purposes; |

| • | tax-exempt entities and organizations; |

| • | persons who acquired the ADSs pursuant to the exercise of any employee share option or otherwise as compensation; |

| • | persons that own or are deemed to own 10% or more of our equity by vote or value; |

| • | persons that hold their notes, ADSs or ordinary shares through a permanent establishment or fixed base outside the United States; and |

| • | persons deemed to sell the notes, ADSs or ordinary shares under the constructive sale provisions of the Code. |

THIS SUMMARY OF U.S. FEDERAL INCOME TAX CONSIDERATIONS FOR U.S. HOLDERS IS FOR GENERAL INFORMATION ONLY AND IS NOT TAX ADVICE. YOU SHOULD CONSULT YOUR TAX ADVISOR WITH RESPECT TO THE APPLICATION OF U.S. FEDERAL INCOME TAX LAWS TO YOUR PARTICULAR SITUATION AS WELL AS ANY TAX CONSEQUENCES OF THE PURCHASE, OWNERSHIP, CONVERSION AND DISPOSITION OF THE NOTES OR THE OWNERSHIP OR DISPOSITION OF THE ADSs RECEIVED UPON CONVERSION OF THE NOTES ARISING UNDER U.S. FEDERAL ESTATE OR GIFT TAX RULES OR UNDER THE LAWS OF ANY STATE, LOCAL, NON-U.S. OR OTHER TAXING JURISDICTION OR UNDER ANY APPLICABLE TAX TREATY. The discussion below of the U.S. federal income tax consequences to “U.S. Holders” will apply to you if you are a beneficial owner of the notes (or the ADSs received upon conversion of the notes or ordinary shares underlying these ADSs) and you are, for U.S. federal income tax purposes:

| • | an individual who is a citizen or resident of the United States; |

| • | a corporation created or organized in or under the laws of the United States, any state thereof or the District of Columbia; |

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| • | an estate, the income of which is subject to U.S. federal income taxation regardless of its source; or |

| • | a trust that (1) is subject to the primary supervision of a court within the United States and the control of one or more United States persons for all substantial decisions or (2) has a valid election in effect under applicable U.S. Treasury regulations to be treated as a United States person (such