HC Deb 15 February 1934 vol 285 cc2112-3W

asked the Financial Secretary to the Treasury whether he is aware that the use of the phrase, "No proprietary rights are claimed in this preparation other than the exclusive right to the trade mark," has the effect of avoiding payment of the Patent Medicine Duty on made-up medicinal goods; if he can give any estimate of the loss of revenue due to this practice; and whether he will consider the desirability of introducing a ld. stamp for such packages if of small value?


As regards the first part of the question, I would explain that the law provides for exemption from Medicine Stamp Duty in favour of known, admitted and approved remedies when sold under certain conditions by duly qualified chemists and druggists. I am aware that certain manufacturers have taken steps, one of which is a disclaimer of proprietary rights, to bring their preparations within the scope of that exemption, but I am afraid it would not be possible to estimate the amount of revenue involved. As regards the last part of the question, I have noted my hon. Friend's suggestion.