Company: NCNA
Filing Date: 2025-04-04
Form Type: DRS
Source: 0000950123-25-003335
Chunk: 86

Company: NuCana plc
Filing Date: 2025-04-04
Form: DRS
Chunk 86
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 for tax purposes in any other jurisdiction, and do not have a permanent establishment or fixed base in any other jurisdiction with which the holding of the ADSs, Warrants and/or Pre-FundedWarrants is connected. Such persons are referred to herein as U.K. Holders. Persons (a) who are not resident in the United Kingdom for tax purposes, including those individuals and companies who trade in the United Kingdom through a branch, agency or permanent establishment in the United Kingdom to which the ADSs, Warrants and/or Pre-FundedWarrants are attributable, or (b) who are resident or otherwise subject to tax in a jurisdiction outside the United Kingdom, are recommended to seek the advice of professional advisers 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. It does not address all of the tax considerations that may be relevant to specific investors in light of their particular circumstances or to investors subject to special treatment under U.K. tax law. In particular:

| • |     | this summary only applies to the absolute beneficial owners of the ADSs, Warrants and/or Pre-Funded Warrants (and where the ADSs, Warrants and/or Pre-Funded Warrants are not held through an Individual Savings Account or a Self-Invested Personal Pension); and |

| • |     | this summary: (a) only addresses the principal U.K. tax consequences for investors who hold the ADSs as 
 capital assets, (b) does not address the tax consequences that may be relevant to certain special       |

61

Confidential Treatment Requested by Nucana plc Pursuant to 17 C.F.R. Section 200.83

| classes of investor such as dealers, brokers or traders in shares or securities and other persons who hold the ADSs, Warrants and/or Pre-Funded Warrants                                                                                                                                                                                                                                                                 
 otherwise than as an investment, (c) does not address the tax consequences for holders that are financial institutions, insurance companies, collective investment schemes, pension schemes, charities or                                                                                                                                                                                                                
 tax-exempt organizations, (d) assumes that the holder is not an officer or employee of the company (or of any related company) and has not (and is not deemed to have) acquired the ADSs, Warrants and/or Pre-Funded Warrants or related ordinary shares by virtue of an office or employment, and (e) assumes that the holder does not control or hold (and