Company: AZN
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094039
Chunk: 31

Company: ASTRAZENECA PLC
Filing Date: 2025-09-29
Form: 6-K
Chunk 31
---
Pending completion of an Election Agent Custody Exit Event, (i) any dividends or distributions that become payable in respect of the Other ADS Shares held by CTCNA (in its capacity as custodian of the underlying Other ADS Shares) will accrue for the benefit of, but may not be paid to, the relevant registered holder of Other ADS Shares; and (ii) registered holders of Other ADS Shares will not be able to exercise any voting rights in respect of their underlying Other ADS Shares.

Registered holders of Other ADS Shares who elect to hold their AstraZeneca Shares in certificated form or who fail to make an election within the Holding Period are expected to be required to submit revised payment preferences in respect of future mandates, preferences elections and instructions as to the payment currency of dividends.

#### Fractional entitlements
Persons whose holding of AstraZeneca ADSs cannot be exchanged for an exact number of AstraZeneca Shares (and who would otherwise be left with a fractional entitlement) will not be allocated fractions of AstraZeneca Shares and instead, the fractions of AstraZeneca Shares will be aggregated and the whole number of AstraZeneca Shares represented thereby will be sold by CTCNA, as AstraZeneca’s transfer agent, in the open market with the net cash proceeds from the sale thereof being distributed to any holders entitled thereto on a pro-rata basis.

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TABLE OF CONTENTS

### PART IVCERTAIN TAXATION MATTERS

#### 1.

#### United Kingdom Taxation
The following statements, which are intended as a general guide only, summarise certain limited aspects of the UK tax treatment of the implementation of the Harmonised Listing Structure, including the Settlement System Migration, and the acquisition, holding or disposal of AstraZeneca Shares or AstraZeneca DIs thereafter. They are based on current UK legislation and published HMRC practice (which may not be binding on HMRC) applying as at 25 September 2025, being the latest practicable date prior to publication of this document, both of which are subject to change, possibly with retrospective effect. They do not constitute legal or tax advice and do not purport to be a complete analysis of all UK tax considerations relating to the implementation of the Harmonised Listing Structure, including the Settlement System Migration, or the acquisition, holding or disposal of AstraZeneca Shares or AstraZeneca DIs thereafter.

Except in relation to UK stamp duty and SDRT, the statements set