Pharmaceutical companies sometimes take part in programmes aimed
at the treatment or eradication of diseases in developing countries
by supplying medicines or vaccines, or equipment, free of charge.
They do this in co-operation with the public health authorities in
the recipient country, and often under the auspices of
international aid organisations or the World Heath Organisation. In
addition, companies may make occasional donations in response to an
emergency appeal from a country affected by natural disaster.
FA02/S55 provides a relief supplemental to ICTA88/S83A for
corporate donations of medical supplies and medical equipment for
humanitarian purposes anywhere in the world, without restriction to
registered charities.
The relief applies to gifts made on after 1 April 2002.
This is intended as a de-regulatory measure. No claim form, or entry on the CT600 return or computations, is required. The guidance on gifts of medical supplies is provided to help reply to companies who request information about claiming the relief.
