Company: LHI
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006939
Chunk: 200

Company: Living Homeopathy International Ltd.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 200
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 first entity being a natural person
carrying on a sole proprietorship business-the other entity is the same person carrying on another sole proprietorship business. Under
the Ordinance, it is an entity’s election to nominate an entity that will be subject to the two-tier profits tax rate on its Profits
Tax Return. The election is irrevocable.

Living Homeopathy elected the two-tier profits
tax rate for its tax years of 2021/2022, 2022/2023 and 2023/24.

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United States Federal Income Taxation Considerations

The following does not address the tax consequences to any particular investor or to person in special tax situations such as:

| ● | banks; |

| ● | financial institutions; |

| ● | insurance companies; |

| ● | pension plans; |

| ● | cooperative; |

| ● | regulated investment companies; |

| ● | real estate investment 
 trusts;                |

| ● | broker-dealers; |

| ● | persons that elect to mark  
 their securities to market; |

| ● | U.S. expatriates or                     
 former long-term residents of the U.S.; |

| ● | governments or agencies       
 or instrumentalities thereof; |

| ● | tax-exempt entities              
 (including private foundations); |

| ● | persons liable for alternative 
 minimum tax;                   |

| ● | persons holding our Class                                                               
 A Ordinary Shares as part of a straddle, hedging, conversion or integrated transaction; |

| ● | persons that actually or                                                                                                 
 constructively own 10% or more of our voting power or value (including by reason of owning our Class A Ordinary Shares); |

| ● | persons who acquired our                                                                                    
 Class A Ordinary Shares pursuant to the exercise of any employee share option or otherwise as compensation; |

| ● | persons holding our Class                                              
 A Ordinary Shares through partnerships or other pass-through entities; |

| ● | beneficiaries of a Trust                
 holding our Class A Ordinary Shares; or |

| ● | persons holding our Class          
 A Ordinary Shares through a Trust. |

The discussion set forth below is addressed only to U.S. Holders (as defined below) that purchase Class A Ordinary Shares in this offering.

WE URGE PROSPECTIVE PURCHASERS OF OUR CLASS A ORDINARY SHARES TO CONSULT THEIR OWN TAX ADVISORS CONCERNING THE U.S. FEDERAL, STATE, LOCAL AND NON-U.S. TAX CONSEQUENCES