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


Regulations on the other criteria for multisource pharmaceutical products for the purpose of the deduction for research and development in terms of section 11D of the Income Tax Act, 1962

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.