What changed in this filing

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Item 5. Market for Registrant’s Common Equity

2025-03-12 compared with 2024-02-29 · 22 added, 12 removed, 297 unchanged (10% of the section changed)

15 unchanged sentences

Share Repurchase Program

On January 10, 2024, we announced plans to initiate a share repurchase program to purchase up to $50.0 million of our ordinary shares held in the form of ADSs.

The implementation of the share repurchase program will require shareholder approval as well as UK High Court approval, as required under UK company law.

On January 10, 2024, we announced plans to initiate a share repurchase program to purchase up to $50.0 million of the Company's ordinary shares held in the form of American Depository Shares.

We received shareholder and UK High Court approval of the share repurchase plan in April and May 2024, respectively.

The Company has not commenced any share repurchases to date, but we will continue to monitor business and market conditions.

Performance Graph—5 Year

5 unchanged sentences

An investment of $100 (with reinvestment of all dividends) is assumed to have been made in our ADSs and in each of the indices on December 31, 2019, and its relative performance is tracked through December 31, 2024.

Included in this five-year time period is the substantial positive impact on the price of Amarin’s ADSs in 2018 following presentation and publication of positive REDUCE-IT results and, in late 2019, following approval by the FDA of a new indication and label expansion for VASCEPA to reduce cardiovascular risk.

Also included during this five-year period is the substantial negative impact on the price of Amarin’s ADSs in 2020 following the loss of the Company’s patent litigation and subsequent appeal.

Included in this five-year period is the substantial negative impact on the price of Amarin’s ADSs in 2020 following the loss of the Company’s MARINE indication patents.

Company/Market/Peer Company

26 unchanged sentences

federal income tax considerations different from those summarized below.

This summary is general in nature and does not address the effects of any state or local taxes, the tax consequences in jurisdictions other than the United States or any U.S.

This summary is general in nature and does not address the effects of any state or local taxes, the tax consequences in jurisdictions other than the U.S.

federal taxes other than income tax (such as estate or gift tax).

20 unchanged sentences

federal income tax purposes:

• an individual who is a citizen or resident of the United States, any state thereof or the District of Columbia;

• a corporation created or organized under the laws of the United States, any state thereof or the District of Columbia;

• an individual who is a citizen or resident of the U.S., any state thereof or the District of Columbia;

• a corporation created or organized under the laws of the U.S., any state thereof or the District of Columbia;

• an estate the income of which is subject to U.S.

45 unchanged sentences

foreign tax credit purposes, although special rules apply to U.S.

Holders who have a fixed place of business outside the United States to which this gain is attributable.

Holders who have a fixed place of business outside the U.S.

to which this gain is attributable.

Under current law, long-term capital gains of non-corporate U.S.

103 unchanged sentences

Information reporting and backup withholding

Holders of ordinary shares and ADSs may be subject to information reporting and may be subject to backup withholding on distributions on ordinary shares and ADSs or on the proceeds from a sale or other disposition of ordinary shares and ADSs paid within the United States.

Payments of distributions on, or the proceeds from the sale or other disposition of ordinary shares and ADSs to or through a foreign office of a broker generally will not be subject to backup withholding, although information reporting may apply to those payments in certain circumstances.

14 unchanged sentences

Inheritance tax

If you are an individual domiciled in the United States and are not a national of the UK for the purposes of the Inheritance and Gift Tax Treaty 1978 between the United States and the UK, any ordinary shares or ADS beneficially owned by you will not generally be subject to UK inheritance tax on your death or on a gift made by you during your lifetime, provided that any applicable United States federal gift or estate tax liability is paid, except where the ordinary share or ADS is part of the business property of your UK permanent establishment.

Where the ordinary shares or ADSs have been placed in trust by a settlor who, at the time of the settlement, was domiciled in the United States and not a national of the UK, the ordinary shares or ADSs will not generally be subject to UK inheritance tax.

If you are an individual domiciled in the U.S.

and are not a national of the UK for the purposes of the Inheritance and Gift Tax Treaty 1978 between the U.S.

and the UK, any ordinary shares or ADS beneficially owned by you will not generally be subject to UK inheritance tax on your death or on a gift made by you during your lifetime, provided that any applicable U.S.

federal gift or estate tax liability is paid, except where the ordinary share or ADS is part of the business property of your UK permanent establishment.

Where the ordinary shares or ADSs have been placed in trust by a settlor who, at the time of the settlement, was domiciled in the U.S.

and not a national of the UK, the ordinary shares or ADSs will not generally be subject to UK inheritance tax.

Stamp duty and stamp duty reserve tax

9 unchanged sentences

Under UK law, there is no withholding tax on dividends paid on the ordinary shares or ADSs.

Autumn Budget 2024

On October 30, 2024, the UK Government announced in its Autumn Budget 2024 its intention to replace, with an effective date of April 6, 2025, a number of UK tax rules (including rules relating to income tax, capital gains tax and inheritance tax, and certain associated anti-avoidance rules) which may currently apply to holders of ordinary shares or ADSs who are individuals resident in the United Kingdom but not domiciled here, commonly known as UK non-doms.

Certain Material Irish Tax Considerations

2 unchanged sentences

Solely for the purposes of this summary of Irish Tax Considerations, a U.S.

Holder means a holder of shares or ADSs evidenced by ADRs that (i) beneficially owns the shares or ADSs registered in their name, (ii) is resident in the United States for the purposes of the Ireland-United States Double Taxation Convention, or the Treaty, (iii) in the case of an individual holder, is not also resident or ordinarily resident in Ireland for Irish tax purposes, (iv) in the case of a corporate holder, is not a resident in Ireland for Irish tax purposes and is not ultimately controlled by persons resident in Ireland, and (v) is not engaged in any trade or business and does not perform independent personal services through a permanent establishment or fixed base in Ireland, and (vi) is a qualified person as defined in Article 23 of the Treaty.

Holder means a holder of shares or ADSs evidenced by ADRs that (i) beneficially owns the shares or ADSs registered in their name, (ii) is resident in the U.S.

for the purposes of the Ireland-U.S.

Double Taxation Convention, or the Treaty, (iii) in the case of an individual holder, is not also resident or ordinarily resident in Ireland for Irish tax purposes, (iv) in the case of a corporate holder, is not a resident in Ireland for Irish tax purposes and is not ultimately controlled by persons resident in Ireland, and (v) is not engaged in any trade or business and does not perform

independent personal services through a permanent establishment or fixed base in Ireland, and (vi) is a qualified person as defined in Article 23 of the Treaty.

For Irish taxation purposes, and for the purposes of the Treaty, U.S.

40 unchanged sentences

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-K

Item 5. Market for Registrant’s Common Equity