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
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