Intellectual Property Rights from Publicly Financed Research and
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)RegulationsRegulations 2016Regulations in terms of paragraph 12D(5)(a) of Seventh Schedule to the Income Tax Act, 1962, on Determination of Fund Member Category Factor8. Short title and commencement |
These Regulations are called the Regulations in terms of paragraph 12D(5)(a) of Seventh Schedule to the Income Tax Act, 1962, on determination of fund member category factor and come into operation on 1 March 2016.