EIGHTH SCHEDULEPURCHASE TAX.
PART IIDrugs and Medicines.
1
In this Part of this Schedule there are set out the provisions mentioned in the Group relating to drugs and medicines in Part I of this Schedule.
2
The goods, apart from any get-up, must consist solely of one or more substances described in—
(a)
any monograph in any edition of the British Pharmacopoeia; or
(b)
any monograph, or the Formulary, in any edition of the British Pharmaceutical Codex ; or
(c)
the National (War) Formulary issued by His Majesty's Stationery Office ; or
(d)
any Formulary approved by the Minister of Health for the purposes of the National Health Service,
but may be compounded with one or more of the following things, namely, an excipient, vehicle, base or preservative.
3
(1)
The goods must be in a container and each container for the goods must have conspicuously written thereon, or have a label on which is conspicuously written, the particulars mentioned in sub-paragraph (2) of this paragraph as respects each constituent of the goods described in any such monograph or Formulary as aforesaid.
(2)
The said particulars are the name set out at the head of the monograph or the relevant formula and a reference (which may be abbreviated) to the Pharmacopoeia, Codex or Formulary in which the monograph or formula appears:
Provided that any synonym or abbreviation set out at the head of the monograph or formula may be used instead of the name.
(3)
Any container may also have written thereon, or have a label on which is written—
(a)
directions as to use and storage ;
(b)
quantitative particulars ;
(c)
the manufacturer's batch number ;
(d)
the price of the goods ; and
(e)
in writing not more conspicuous than that in which the particulars required under sub-paragraph (1) of this paragraph are written, any of the following matters, that is to say, the name and address of the maker, seller, supplier and distributor of the goods.
4
Anything, other than a container or label, forming part of the get-up of the goods, and the goods, apart from any- get-up, may have written thereon anything required or permitted by this Part of this Schedule to be written on any container or label.
5
Except so far as is required or permitted by the preceding provisions of this Part of this Schedule, and except so far as is required by virtue of any Act (including any Act of the Parliament of Northern Ireland) there must not be any writing or any trade mark as defined in the M1Trade Marks Act, 1938, in the get-up of the goods or on the goods, apart from any get-up.