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It's where a shop sells something under the table and records the sale to a random person's account. 
If you want antibiotics, they tell you how to fill a phoney online script to get somthing they can legally honour. If you want somthing that's even harder to get they will find someone eligible for a script and sell you meds under the table on that person's account. 
Pharma lobby and doctors are constantly fighting over the dirty money.