Company: BDRX
Filing Date: 2025-05-12
Form Type: 424B3
Source: 0001214659-25-007341
Chunk: 87

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-05-12
Form: 424B3
Chunk 87
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 rules and regulations promulgated
thereunder.

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<div align='center'>TAXATION</div>

The following summary contains a description of the material U.S. federal income tax and United Kingdom tax consequences of the acquisition, ownership and disposition of Ordinary Shares and Depositary Shares, but it does not purport to be a comprehensive description of all the tax considerations that may be relevant to a decision to purchase Ordinary Shares or Depositary Shares. The summary is based upon the on the tax laws of the United States and regulations thereunder and the tax laws of the United Kingdom and regulations thereunder as of the date hereof, which are subject to change.

Certain United Kingdom Tax Considerations

The following is a general summary of certain
United Kingdom tax considerations relating to the ownership and disposal of our Ordinary Shares or Depositary Shares and does not address
all possible tax consequences relating to an investment in our Ordinary Shares or Depositary Shares. It is based on United Kingdom tax
law and generally published His Majesty’s Revenue & Customs, or HMRC, practice as of the date of this prospectus, both of which
are subject to change, possibly with retrospective effect. A United Kingdom tax year runs from April 6th in any year to April 5th in the
following year.

Save as provided otherwise, this summary
applies only to a person who is the absolute beneficial owner of our Ordinary Shares or Depositary Shares and who is 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, 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