Company: BCS
Filing Date: 2025-08-04
Form Type: 424B2
Source: 0001193125-25-172249
Chunk: 188

Company: BARCLAYS PLC
Filing Date: 2025-08-04
Form: 424B2
Chunk 188
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 (within the meaning of Section 987 of the ITA).
The NYSE is a “recognised stock exchange” for these purposes. The Dated Subordinated Debt Securities will be treated as listed on the NYSE if they are and continue to be officially listed in the United States in accordance with provisions
corresponding to those generally applicable in EEA states and are admitted to trading on the main market of the NYSE. Accordingly, payments of interest on the Dated Subordinated Debt Securities made by us or any paying agent (or received by any
collecting agent) may be made (or received, as the case may be) without withholding or deduction for or on account of United Kingdom income tax provided the relevant Dated Subordinated Debt Securities are listed on a “recognised stock
exchange” at the time the interest is paid.

In all cases falling outside the exemptions described above, interest on the Dated
Subordinated Debt Securities may fall to be paid under deduction of United Kingdom income tax at the basic rate (currently 20%). However, such withholding or deduction will not apply if the relevant interest is paid on Dated Subordinated Debt
Securities with a maturity of less than one year from the date of issuance and which are not issued under an

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arrangement or arrangements the effect or intention of which is, to render such Dated Subordinated Debt Securities part of a borrowing with a total term of a year or more.

Where interest has been paid under deduction of United Kingdom income tax, holders who are not resident in the United Kingdom may be able to
recover all or part of the tax deducted if there is an appropriate provision in any applicable double taxation treaty.

Payments made in
respect of the Dated Subordinated Debt Securities may be subject to United Kingdom tax by direct assessment even where such payments are paid without withholding or deduction. However, as regards a holder of Dated Subordinated Debt Securities who is
not resident in the United Kingdom for United Kingdom tax purposes, payments made in respect of the Dated Subordinated Debt Securities without withholding or deduction will generally not be subject to United Kingdom tax provided that the relevant
holder does not carry on a trade, profession or vocation in the United Kingdom through a branch or agency or (in the case of a company) carry on a trade or business in the United Kingdom through any permanent establishment in the United Kingdom in
each case in connection with which the interest is received or to which the relevant Dated Subordinated Debt Securities are attributable, in which case