Company: NCNA
Filing Date: 2025-04-04
Form Type: DRS
Source: 0000950123-25-003335
Chunk: 85

Company: NuCana plc
Filing Date: 2025-04-04
Form: DRS
Chunk 85
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 a U.S. Holder may obtain a refund of any excess

60

Confidential Treatment Requested by Nucana plc Pursuant to 17 C.F.R. Section 200.83 amounts withheld under the backup withholding rules by filing the appropriate claim for refund with the IRS and furnishing any required information. Foreign 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 ADSs, Pre-FundedWarrants, or Warrants, if such ADSs, Pre-FundedWarrants, 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 ADSs, Pre-FundedWarrants, or Warrants. The above description is not intended to constitute a complete analysis of all tax consequences relating to acquisition, ownership and disposition of the ADSs, the Pre-FundedWarrants, or the Warrants. Prospective purchasers are urged to consult their tax advisors concerning the tax consequences related to their particular circumstances. United Kingdom Tax Considerations The following is a general summary of certain United Kingdom tax considerations relating to the ownership and disposal of the ADSs, the Warrants and the Pre-FundedWarrants and does not address all possible tax consequences relating to an investment in the ADSs, Warrants and Pre-FundedWarrants. It is based on current U.K. tax law and published HM Revenue & Customs, or HMRC, practice as of the date of this prospectus, both of which are subject to change, possibly with retrospective effect. This United Kingdom taxation section is written on the basis that the company is and remains resident for tax purposes in the United Kingdom only and will therefore be subject to the U.K. tax regime and not the U.S. tax regime (save as discussed in the section titled “Material U.S. Federal Income Tax Considerations” above). On this basis, dividends paid by the company will be regarded as U.K. dividends, not U.S. dividends. Except as provided otherwise, this summary applies only to persons who are resident in the United Kingdom for tax purposes and who are not resident