Company: BDRX
Filing Date: 2025-05-08
Form Type: POS AM
Source: 0001214659-25-007196
Chunk: 106

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-05-08
Form: POS AM
Chunk 106
---
 Financial Asset Information Reporting

U.S. Holders who are either
individuals or certain domestic entities may be required to submit certain information to the IRS with respect to such holder’s
beneficial ownership of the Depositary Shares or warrants, if such Depositary Shares or warrants are not held on such holder’s behalf
by a financial institution, as our ordinary shares are considered “specified foreign financial assets.” This law also imposes
penalties and potential other adverse tax consequences if a U.S. Holder is required to submit such information to the IRS and fails to
do so. U.S. Holders are urged to consult their tax advisors regarding the potential information reporting obligations that may be imposed
with respect to the ownership and disposition of the Depositary Shares or warrants.

THE DISCUSSION ABOVE IS A GENERAL SUMMARY. IT DOES NOT COVER ALL TAX MATTERS THAT MAY BE OF IMPORTANCE TO A PARTICULAR INVESTOR. EACH PROSPECTIVE INVESTOR IN OUR SECURITIES IS URGED TO CONSULT ITS OWN TAX ADVISER ABOUT THE TAX CONSEQUENCES TO IT OF OWNING AND DISPOSING OF OUR SECURITIES IN LIGHT OF SUCH PROSPECTIVE INVESTOR’S OWN CIRCUMSTANCES.

| 59 |

<div align='center'>SELLING SHAREHOLDERS</div>

This prospectus covers the
possible resale from time to time by the selling shareholders identified in the table below of Ordinary Shares represented by Depositary
Shares, including Ordinary Shares represented by Depositary Shares issuable upon the exercise of the Series G Warrants, Series H Warrants,
and the Warrant Agent Warrants (referred to in this section collectively and individually as the “warrants”). The selling
shareholders may sell some, all or none of their Ordinary Shares represented by Depositary Shares. We do not know how long the selling
shareholders will hold the warrants, whether any will exercise the warrants, and upon such exercise, how long such selling shareholders
will hold the Ordinary Shares represented by Depositary Shares before selling them, and we currently have no agreements, arrangements
or understandings with the selling shareholders regarding the sale of any of the shares.

The table below lists the
selling shareholders and other information regarding the beneficial ownership of the Ordinary Shares represented by Depositary Shares
by each of the selling shareholders. The second column lists the number of Ordinary Shares represented by Depositary Shares beneficially
owned by each selling shareholder, based on its ownership of Depositary Shares and warrants to purchase Depositary Shares