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


Regulations on the additional criteria for clinical trials for the purposes of the deduction for research and development in terms of section 11D of the Income Tax Act, 1962

Notice No. R. 344 of 2015


Notice No. R. 344

23 April 2015

GG 38730

National Treasury


I, Nhlanhla Musa Nene, Minister of Finance, in terms of paragraph (e) of the definition of "research and development" in section 11D(1) of the Income Tax Act, 1962 (Act No. 58 of 1962), in consultation with the Minister of Science and Technology, hereby make the regulations as set out in the Schedule hereto.



Nhlanhla Musa Nene, MP

Minister of Finance