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

Regulations

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
Purchase cart Previous page Return to chapter overview Next page

 

Notice No. R. 346

23 April 2015

GG 38732

 

National Treasury

 

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