Company: BDRX
Filing Date: 2025-05-01
Form Type: DRS
Source: 0001214659-25-006756
Chunk: 141

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-05-01
Form: DRS
Chunk 141
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 federal income
tax liability, and a U.S. Holder may obtain a refund of any excess 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 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'>UNDERWRITING</div>

We are offering
our units described in this prospectus through ,
acting as sole underwriter. We have entered into an underwriting agreement with .
Subject to the terms and conditions of the underwriting agreement, the underwriter has agreed to purchase, and we have agreed to sell
to the underwriter, units.

The underwriting
agreement provides that the underwriter must buy all of the units being sold in this offering if it buys any of them. However, the underwriter
is not required to take or pay for the shares covered by the underwriter’s option to purchase additional shares as described below.

Our units are offered
subject to a number of conditions, including:

| · | receipt and acceptance of our Depositary Shares as part of the units by the underwriter; and |

| · | the underwriter’s right to reject orders in whole or