Company: COPL-UN
Filing Date: 2025-04-01
Form Type: S-1/A
Source: 0001829126-25-002247
Chunk: 326

Company: Copley Acquisition Corp
Filing Date: 2025-04-01
Form: S-1/A
Chunk 326
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 approval of our securities is a condition to the closing of this offering. Following
the date the Class A ordinary shares and warrants are eligible to trade separately, we anticipate that the ordinary shares and warrants
will be listed separately and as a unit on NYSE.

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INCOME TAX CONSIDERATIONS</div>

The following summary of certain
Cayman Islands and U.S. federal income tax considerations relevant to an investment in our units, ordinary shares and warrants is based
upon laws and relevant interpretations thereof in effect as of the date of this prospectus, all of which are subject to change. This
summary does not deal with all possible tax consequences relating to an investment in our ordinary shares and warrants, such as the tax
consequences under state, local and other tax laws.

Prospective investors should
consult their professional advisors on the possible tax consequences of buying, holding or selling any securities under the laws of their
country of citizenship, residence or domicile.

Cayman Islands Taxation

The following is a discussion
on certain Cayman Islands income tax consequences of an investment in our securities. The discussion is a general summary of present
law, which is subject to prospective and retroactive change. It is not intended as tax advice, does not consider any investor’s
particular circumstances, and does not consider tax consequences other than those arising under Cayman Islands law.

Under Existing Cayman Islands Laws

The Cayman Islands currently
levies no taxes on individuals or corporations based upon profits, income, gains, or appreciation and there is no taxation in the nature
of inheritance tax, gift tax or estate duty. There are no other taxes likely to be material to us levied by the Government of the Cayman
Islands except for stamp duties which may be applicable on instruments executed in, or, after execution, brought within the jurisdiction
of the Cayman Islands or produced before a court of the Cayman Islands. No stamp duty is payable in the Cayman Islands on the issue of
shares by, or any transfers of shares of, Cayman Islands companies (except those which hold interests in land in the Cayman Islands).
There are no exchange control regulations or currency restrictions in the Cayman Islands.

Payments of dividends and capital
in respect of our securities will not be subject to taxation in the Cayman Islands and no withholding will be required on the payment
of a dividend or capital to any holder of the securities nor will gains derived from the disposal of the securities be subject to Cay