Company: BDRX
Filing Date: 2025-05-08
Form Type: POS AM
Source: 0001214659-25-007196
Chunk: 92

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-05-08
Form: POS AM
Chunk 92
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dividend income is treated as the top slice of their total income that is chargeable to United Kingdom income tax. Dividends which are
covered by an individual’s personal income tax allowance do not count towards and are ignored for the dividend allowance.

Corporation Tax.A U.K. Holder within
the charge to United Kingdom corporation tax may be entitled to exemption from United Kingdom corporation tax in respect of dividend payments
in respect of an Ordinary Share. If the conditions for the exemption are not satisfied or such U.K. Holder elects for an otherwise exempt
dividend to be taxable, United Kingdom corporation tax will be chargeable on the dividend. The main rate of corporation tax of 25% applies
to companies with profits in excess of £250,000, with a lower rate of corporation tax of 19% applying to companies with profits
of up to £50,000, and a marginal scaled rate between 19% and 25% applying to companies with profits between £50,000 and £250,000.
If potential investors are in any doubt as to their position, they should consult their own professional advisers.

A corporate holder of Ordinary
Shares or Depositary Shares that is not a U.K. Holder will not be subject to United Kingdom corporation tax on a dividend received from
the company, unless it carries on a trade in the United Kingdom through a permanent establishment to which the Ordinary Shares or Depositary
Shares are attributable. In these circumstances, such holder may, depending on its individual circumstances and if the exemption from
United Kingdom corporation tax discussed above does not apply, be chargeable to United Kingdom corporation tax on dividends received from
the Company.

U.K. Holders. A disposal or deemed disposal of Ordinary Shares or Depositary Shares by an individual
U.K. Holder may, depending on his or her individual circumstances, give rise to a chargeable gain or to an allowable loss for the purpose
of United Kingdom capital gains tax. The principal factors that will determine the capital gains tax position on a disposal of Ordinary
Shares or Depositary Shares are the extent to which the holder realizes any other capital gains in the tax year in which the disposal
is made, the extent to which the holder has incurred capital losses in that or any earlier tax year and the level at which the annual
exempt amount for United Kingdom capital gains tax (the “annual exempt amount”) is set by the United Kingdom government for
that tax year. The annual exempt amount for each of the 2024/2025