
R 385
Regulations in terms of paragraph (e) of definition of "Research and Development" in section 11D(1) of the Income Tax Act, 1962, on criteria for clinical trials in respect of deduction for research and development |
2. Criteria for deduction for research and development in respect of a clinical trial
3. Exclusions in respect of deduction for research and development in respect of a clinical trial
4. Short title and commencement