Company: BDRX
Filing Date: 2025-12-11
Form Type: F-1/A
Source: 0001214659-25-017944
Chunk: 118

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-12-11
Form: F-1/A
Chunk 118
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 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 prospectus, both
of which are subject to change, possibly with retrospective effect. It should be noted that this summary does not reflect any changes announced
by the United Kingdom government’s Autumn budget, which was delivered on November 26, 2025, other than as regards the rate of United
Kingdom income tax that will apply to dividends received in the United Kingdom for tax year 2026/2027.

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, branch, agency
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