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Income Tax Act, 1962 (Act No. 58 of 1962)


Regulations in terms of paragraph (d) of definition of "Research and Development" in section 11D(1) of Income Tax Act, 1962, on additional criteria for multisource pharmaceutical products

1. Definitions


In these regulations, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in Act bears the meaning so assigned, and—


"the Act"

means the Income Tax Act, 1962 (Act No 58 of 1962);


"multisource pharmaceutical products"

means multisource pharmaceutical products as defined in the WHO Technical Report Series, No. 937, 2006 Annex 7 Multisource (generic) pharmaceutical products: guidelines on registration requirements to establish interchangeability issued by the World Health Organisation.