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英国药品研发的知识产权和税收制度的有利变化。

Favourable changes to the IP and tax systems in the UK for drug development.

出版信息

Expert Opin Ther Pat. 2013 Jul;23(7):773-5. doi: 10.1517/13543776.2013.804913. Epub 2013 May 29.

DOI:10.1517/13543776.2013.804913
PMID:23713616
Abstract

The editorial discusses the planned introduction into U.K. patent law of a new exemption from patent infringement for all activities required to secure regulatory approval to market innovative drugs, which brings the UK into line with other major European jurisdictions. It is also planned to exempt studies carried out in relation to reimbursement work. These new exemptions, when set alongside the recent impletion of the Patent Box, offering a reduction in corporation tax on profits earned from patents and Research and Development tax relief, show how the UK Government is trying to make good on its promise to ensure the UK is a leader in Life Sciences Innovation.

摘要

社论讨论了计划在英国专利法中引入一项新的豁免,即对于所有为获得创新药物营销监管批准而必需的活动,免除专利侵权责任,这使英国与其他主要欧洲司法管辖区保持一致。还计划豁免与报销工作有关的研究。这些新的豁免,加上最近完成的专利盒(提供从专利和研发税收减免中获得的利润的公司税减免),表明英国政府如何努力兑现其在确保英国成为生命科学创新领导者方面的承诺。

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