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
Notice No. R. 346 of 2015
Notice No. R. 346
23 April 2015
I, Nhlanhla Musa Nene, Minister of finance in terms of paragraph (d) 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