Company: AZN
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094039
Chunk: 33

Company: ASTRAZENECA PLC
Filing Date: 2025-09-29
Form: 6-K
Chunk 33
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 Migration, at the Effective Time, will not be subject to UK stamp duty or SDRT.

Such HMRC clearance only applies to transfers into the DTC clearing system made at the Effective Time in order to implement the Harmonised Listing Structure (and transfers of AstraZeneca Shares held by Affiliate Shareholders and transferred to the CTCNA depositary receipt facility at the Effective Time). It does not apply to transfers of AstraZeneca Shares into the DTC clearing system after the Effective Time (other than certain transfers of AstraZeneca Shares held by Affiliate Shareholders at the Effective Time), which would generally be subject to UK stamp duty or SDRT at the rate of 1.5% of the amount of the consideration given or, if there is no consideration in money or money’s worth given, the market value of the shares.

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TABLE OF CONTENTS

**(b)

Taxation following the implementation of the Harmonised Listing Structure (including the Settlement System Migration)**

**(i)

Taxation of dividends paid in respect of AstraZeneca Shares**

The implementation of the Harmonised Listing Structure should not affect the tax treatment of UK Holders as regards dividends paid in respect of AstraZeneca Shares.

**(ii)

Taxation of disposals of AstraZeneca Shares and AstraZeneca DIs**

The implementation of the Harmonised Listing Structure should not affect the tax treatment of UK Holders as regards disposals of AstraZeneca Shares, and equivalent treatment should apply in respect of disposals of AstraZeneca DIs.

**(iii)

UK stamp duty and SDRT treatment of transfers of AstraZeneca Shares and AstraZeneca DIs**

**No UK stamp duty will be payable in respect of transfers of AstraZeneca Shares or AstraZeneca DIs following the implementation of the Harmonised Listing Structure, provided that no written instrument of transfer is used to effect the transfer (such an instrument of transfer should not be necessary in respect of AstraZeneca Shares held within the DTC clearance system).

While the AstraZeneca Shares are held within the DTC clearance system, agreements to transfer such shares should not be subject to SDRT (provided DTC continues to satisfy various conditions specified in UK legislation). AstraZeneca has received HMRC clearance confirming that agreements to transfer AstraZeneca DIs which represent AstraZeneca Shares held within the DTC clearance system will also not be subject to SDRT.

Transfers of,