Company: BDRX
Filing Date: 2025-12-11
Form Type: F-1/A
Source: 0001214659-25-017944
Chunk: 119

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-12-11
Form: F-1/A
Chunk 119
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-term resident) in the United Kingdom
for tax purposes, or an individual or company who trades in the United Kingdom through a branch, agency or permanent establishment in
the United Kingdom to which an Ordinary Share or Depositary Share is attributable, or (b) who is resident or otherwise subject to
tax in a jurisdiction outside the United Kingdom, is recommended to seek the advice of professional advisors in relation to their taxation
obligations.

This summary is for general
information only and is not intended to be, nor should it be considered to be, legal or tax advice to any particular investor. It does
not address all of the tax considerations that may be relevant to specific investors in light of their particular circumstances or to
investors subject to special treatment under United Kingdom tax law. In particular this summary:

| · | only applies to an absolute beneficial owner of Ordinary Shares or Depositary Shares and any dividend paid in respect of that Ordinary 
 Share where the dividend is regarded for United Kingdom tax purposes as that person’s own income (and not the income of some other     
 person); and                                                                                                                           |

| · | (a) only                                                                                       
 addresses the principal United Kingdom tax consequences for an investor who holds Ordinary     
 Shares or Depositary Shares as a capital asset, (b) does not address the tax consequences      
 that may be relevant to certain special classes of investor such as a dealer, broker or trader 
 in shares or securities and any other person who holds Ordinary Shares or Depositary Shares    
 otherwise than as an investment, (c) does not address the tax consequences for a holder        
 that is a financial institution, insurance company, collective investment scheme, pension      
 scheme, charity or tax-exempt organization, (d) assumes that a holder is not an officer        
 or employee of the company (nor of any related company) and has not (and is not deemed to      
 have) acquired the Ordinary Shares or Depositary Shares by reason of an office or employment,  
 and (e) assumes that a holder does not control or hold (and is not deemed to control           
 or hold), either alone or together with one or more associated or connected persons, directly  
 or indirectly (including through the holding of Depositary Shares), an interest of 10% or      
 more in the issued share capital (or in any class thereof), voting power, rights to profits    
 or capital of the company, and is not otherwise connected with the company.                    |

This summary further assumes
that a holder of Depositary Shares is the beneficial owner of the underlying