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INCOME TAX ACT: RESEARCH AND DEVELOPMENT INCENTIVE REGULATIONS AMENDED
- 20 May 2024
- Taxation
- SA Legal Academy
National Treasury has gazetted amendments to the April 2015 regulations on clinical trial-related scientific or technological research and development incentive deductions under the Income Tax Act, 1962. The amendments came into effect on 17 May 2024.
This is noting the overarching objective of section 11D, which – according to the South African Revenue Service website – is to incentivise local investment in scientific or technological research and development.
- amendments
- April 2015 regulations
It is not clear if the documents provided below reflect the most recent information on the incentive:.
- SARS website
- Department of Science & Technology document
- South African Health Products Regulatory Authority guidelines on clinical trials
Published by SA Legal Academy Policy Watch
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