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News & Press: Corporate Tax

Regulations in terms of paragraph (e) of the definition of “research and development”

29 April 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

Government Notice R.344 sets out the 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. These regulations are deemed to have come into operation on 1 October 2012.

Please click here to access the regulations (23 April 2015).


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