Company: BDRX
Filing Date: 2025-05-08
Form Type: POS AM
Source: 0001214659-25-007201
Chunk: 106

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-05-08
Form: POS AM
Chunk 106
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 backup withholding.
U.S. Holders who are required to establish their exempt status generally must provide such certification on U.S. Internal Revenue Service
Form W-9. U.S. Holders are urged to consult their tax advisors regarding the application of the United States information reporting
and backup withholding rules.

Backup withholding is not
an additional tax. Amounts withheld as backup withholding may be credited against a U.S. Holder’s United States 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.

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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 or warrants, if such Depositary Shares or 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 or 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'>SELLING SHAREHOLDERS</div>

This prospectus covers the possible resale
from time to time by the selling shareholders identified in the table below of Ordinary Shares represented by Depositary Shares, including
Ordinary Shares represented by Depositary Shares issuable upon the exercise of the Series J Warrants, Series K Warrants, and the July
2024 Placement Agent Warrants (referred to in this section collectively and individually as the “warrants”). The selling shareholders
may sell some, all or none of their Ordinary Shares represented by Depositary Shares. We do