RESEARCH AND DEVELOPMENT: DEDUCTIONS FOR SCIENTIFIC OR R & D TECHNOLOGY – SECTION 11D

Tuesday, December 18, 2012
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SARS has been tinkering with the provisions of section 11D, which provide for deductions in respect of scientific or technological research and development, since its creation in 2006. The latest amendments came into effect on 1 April 2012 and apply to expenditure incurred in respect of “research and development” (“R & D”) on or after 1 April 2012 but before 1 April 2022.

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