Intellectual Property Rights from Publicly Financed Research and
R 385
interest
includes—
| a) | any amount contemplated in the definition of "interest" in section 24J(1) of the Income Tax Act; |
| b) | any amount which is deemed to be interest in terms of section 8E of the Income Tax Act; and |
| c) | any amount contemplated in section 24K of the Income Tax Act. |
