HC Deb 17 April 1923 vol 162 cc1872-3

asked the Chancellor of the Exchequer if he is aware that, according to the construction placed by the Customs and Excise Department upon the provisions of Section 3 of the Patent Medicine Stamp Duty Act, 1812, makers of chemical preparations sold under a fancy name, by not claiming proprietary rights, are able to avoid the incidence of the ad valorem patent medicine stamp duty; and whether, in view of the large loss to the Revenue resulting therefrom, he will take necessary steps to ensure the payment of the duty in such cases?


The question whether any particular medicine is liable to Medicine Stamp Duty depends on a number of considerations. If the hon. and gallant Member will furnish me with particulars of the cases he has in mind I will have inquiry made.


If I give these particulars of articles which are imita- tions, will the hon. and gallant Gentleman see to it that these imitated articles should not escape duty, and so unfairly compete with the genuine articles?


I will look into the matter, if the hon. and gallant Member will let me have particulars.

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