Company: BDRX
Filing Date: 2025-11-17
Form Type: F-1
Source: 0001214659-25-016821
Chunk: 128

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-11-17
Form: F-1
Chunk 128
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 and federal law, including whether a party knowingly, intelligently and voluntarily waived
the right to a jury trial. The waiver to right to a jury trial in the Deposit Agreement is not intended to be deemed a waiver by any holder
or beneficial owner of our or the depositary’s compliance with the U.S. federal securities laws and the rules and regulations promulgated
thereunder.

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

The following summary contains a description of the material United States 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 this prospectus, both of which are subject to change, possibly with retrospective effect. It should be noted that this summary does
not reflect any changes that may be announced by the United Kingdom government’s Autumn budget, which is scheduled to be delivered
on November 26, 2025.

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 at all
relevant times resident (and, in the case of an individual, long-term resident) 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 not a long-term resident) 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