Company: BDRX
Filing Date: 2025-12-08
Form Type: F-1/A
Source: 0001214659-25-017719
Chunk: 130

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-12-08
Form: F-1/A
Chunk 130
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 Kingdom
capital gains tax (the “annual exempt amount”) is set by the United Kingdom government for that tax year. The current annual
exempt amount 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 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 may be taxed at the rate of 18% or
the rate of 24% or at a combination of both rates.

An individual U.K. Holder
who ceases to be resident in the United Kingdom (or who fails to be regarded as resident in a territory outside the United Kingdom for
the purposes of double taxation relief) for a period of five calendar years or less and who disposes of Ordinary Shares or Depositary
Shares during that period of temporary non-United Kingdom residence may be liable to United Kingdom capital gains tax on a chargeable
gain accruing on such disposal on his or her return to the United Kingdom (or upon ceasing to be regarded as resident outside the United
Kingdom for the purposes of double taxation relief) (subject to available exemptions or reliefs).

A disposal (or deemed disposal)
of Ordinary Shares or Depositary Shares by a corporate U.K. Holder may give rise to a chargeable gain or an allowable loss for such holder
for the purpose of United Kingdom corporation tax.

Any gain or loss in respect
of currency fluctuations over the period of holding Ordinary Shares or Depositary Shares is also brought into account on a disposal.

Non-U.K. Holders. An individual holder who is not a U.K. Holder will not be liable to United Kingdom capital gains tax on capital gains realized
on the disposal of Ordinary Shares or Depositary Shares unless such holder carries on (whether solely or in partnership) a trade, profession
or vocation in the United Kingdom through a branch or agency or permanent establishment in the United Kingdom to which the Ordinary Shares
or Depositary Shares are attributable (assuming that the Company is not treated as deriving 75% or more of its gross asset value from
interests in United Kingdom real estate). In these circumstances, such holder may, depending on his or her individual circumstances,
be charge