CTM41360 | Particular bodies: Pharmaceutical cases: Definition
From HM Revenue & Customs · Company Taxation Manual
A working definition of a pharmaceutical (“pharma”) case is set out below:
Included
Any manufacturer or developer of human or veterinary medicines (whether or not prescription only), or materials used in medical diagnostics
Any manufacturer of drug delivery systems or of aids to surgery or other medical interventions
Any distributor connected to a pharmaceutical manufacturer
Any contract research organisation (CRO), or contract manufacturer, working to the pharmaceutical industry
‘Virtual pharmas’, that is companies which acquire or develop medicines but use other organisations for some or all of the R&D, manufacturing or marketing.
Biotechnology or life science companies.
Excluded
Retail pharmacists.
Wholesalers and distributors of drugs which
acquire no proprietary interest in the products they sell, and
are not part of a group which includes a pharmaceutical manufacturer (whether in the UK or abroad).