Company: BDRX
Filing Date: 2025-12-11
Form Type: F-1/A
Source: 0001214659-25-017944
Chunk: 137

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-12-11
Form: F-1/A
Chunk 137
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 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 Depositary Shares, Pre-Funded Warrants, or Series L Warrants, if such Depositary Shares, Pre-Funded Warrants,
or Series L 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, Pre-Funded Warrants,
or Series L 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.

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<div align='center'>PLAN OF DISTRIBUTION</div>

We
are offering on a reasonable best efforts basis up to 4,422,604 Units, consisting of one
Depositary Share (representing Ordinary Shares) and two Series L Warrants, or up to 4,422,604
Pre-Funded Units, consisting of one Pre-Funded Warrant and two Series L Warrants, at a combined
public offering price of $4.07 per Unit (or, in the case of Pre-Funded Units, $4.0699), which
represents the closing price of our Depositary Shares on the NASDAQ Capital Market on December
9, 2025, for gross proceeds of up to $18.0 million, before deduction of placement agent commissions
and offering expenses, in a best-efforts offering. There is no minimum amount of proceeds
that is a condition to closing of this offering. The actual amount of gross proceeds, if
any, in this offering could vary substantially from