Company: BDRX
Filing Date: 2025-05-01
Form Type: DRS
Source: 0001214659-25-006756
Chunk: 122

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-05-01
Form: DRS
Chunk 122
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proceeding against the depositary and/or us directly or indirectly arising out of, based on or relating in any way to the Ordinary Shares
or other deposited securities, the Depositary Shares or the ADRs, the Deposit Agreement or any transaction contemplated therein, or the
breach thereof (whether based on contract, tort, common law or any other theory), including any claim under the U.S. federal securities
laws.

If we or the depositary were to oppose a
jury trial demand based on such waiver, the court would determine whether the waiver was enforceable in the facts and circumstances of
that case in accordance with applicable state 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.

| 68 |

<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. 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 at all relevant times
resident (and, in the case of an individual, domiciled) in