Company: BDRX
Filing Date: 2025-05-12
Form Type: 424B3
Source: 0001214659-25-007342
Chunk: 98

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-05-12
Form: 424B3
Chunk 98
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 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 resident
(and, in the case of an individual, domiciled) 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 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, if resident, is not domiciled) in the United Kingdom for tax purposes, including an individual and company who trades
in the United Kingdom through a branch, agency or permanent establishment in the United Kingdom to which an Ordinary Share or Depositary
Share is attributable, or (b) who is resident or otherwise subject to tax in a jurisdiction outside the United Kingdom, is recommended
to seek the advice of professional advisors in relation to their taxation obligations.

This summary is for general
information only and is not intended to be, nor should it be considered to be, legal or tax advice to any particular investor. It does
not address all of the tax considerations that may be relevant to specific investors in light of their particular circumstances or to
investors subject to special treatment under United Kingdom tax law. In particular this summary:

| · | only applies to an absolute beneficial owner of Ordinary Shares or Depositary Shares and any dividend paid in respect of that Ordinary 
 Share where the dividend is regarded for United Kingdom tax purposes as that person’s own income (and not the income of some other     
 person); and                                                                                                                           |

| · | only addresses the principal United Kingdom tax consequences for an investor who holds Ordinary                                             
 Shares or Depositary Shares as a capital asset, (b) does not address the tax consequences that may be relevant to certain special           
 classes of investor such as a dealer, broker or trader in shares or securities and any other person who holds Ordinary Shares or Depositary 
 Shares otherwise than as an investment, (c) does not address the tax consequences for a holder that is a financial institution, insurance   
 company, collective investment scheme, pension scheme, charity or tax-exempt organization, (d) assumes that a holder is not an officer      
 or employee of the company (nor