Company: BDRX
Filing Date: 2025-05-12
Form Type: 424B3
Source: 0001214659-25-007341
Chunk: 90

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-05-12
Form: 424B3
Chunk 90
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 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 and
2025/2026 tax years is £3,000. If, after all allowable deductions, an individual U.K. Holder’s total taxable income for the
relevant tax year exceeds the basic rate income tax band, any taxable capital gain accruing on a disposal of an Ordinary Share or a Depositary
Shares on or after October 30, 2024 is taxed at the rate of 24%. Where a U.K. Holder’s total taxable income is within or less than
the basic rate income tax band, any taxable capital gain accruing on a disposal of our Ordinary Shares or Depositary Shares on or after
October 30, 2024 may be taxed at the rate of 18% or the rate of 24% or at a combination of both rates.

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An individual U.K. Holder who ceases to
be resident in the United Kingdom (or who fails to be regarded as resident in