(1) For the purposes of this section “scientific or technological research and development” means systematic investigative or systematic experimental activities aimed at resolving scientific or technological uncertainty and the resolution of which is not readily deducible by a person skilled in the relevant scientific or technological field for the purpose of—
(a) discovering new scientific or technological knowledge;
[Paragraph (a) substituted by section 12(1)(b) of Act 17 of 2023 with effect from 1 January, 2024 and applicable in respect of applications received and expenditure incurred on or after that date]
(b) creating or developing new or significantly improved products, processes or services;
[Paragraph (b) amended by section 18(1)(a) of Act 43 of 2014 and substituted by section 12(1)(c) of Act 17 of 2023 with effect from 1 January, 2024 and applicable in respect of applications received and expenditure incurred on or after that date]
(c) . . . . . .
[Paragraph (c) amended by section 18(1)(b) of Act 43 of 2014(effective date in section 18(3) of Act 43 of 2014 as substituted section 64(1) of Act 17 of 2023) and deleted by section 12(1)(d) of Act 17 of 2023 with effect from 1 January, 2024 and applicable in respect of applications received and expenditure incurred on or after that date]
(d) creating or developing a multisource pharmaceutical product, as defined in the World Health Organisation Technical Report Series, No. 937, 2006 Annex 7 Multisource (generic) pharmaceutical products: guidelines on registration requirements to establish interchangeability issued by the World Health Organisation, conforming to Regulation 344 of 23 April 2015 and any requirements as must be prescribed by regulations made by the Minister after consultation with the Minister of Higher Education, Science and Innovation; or
[Paragraph (d) inserted by section 18(1)(c) of Act 43 of 2014(effective date in section 18(3) of Act 43 of 2014 as substituted section 64(1) of Act 17 of 2023) and substituted by section 12(1)(e) of Act 17 of 2023 with effect from 1 January, 2024 and applicable in respect of applications received and expenditure incurred on or after that date]
(e) conducting a clinical trial as defined in Appendix F of the Guidelines for good practice in the conduct of clinical trials with human participants in South Africa issued by the Department of Health (2006), conforming to Regulation 346 of 23 April 2015 and any requirements as must be prescribed by regulations made by the Minister after consultation with the Minister of Higher Education, Science and Innovation;
[Paragraph (e) inserted by section 18(1)(c) of Act 43 of 2014 and substituted by section 12(1)(f) of Act 17 of 2023 with effect from 1 January, 2024 and applicable in respect of applications received and expenditure incurred on or after that date]
Provided that for the purposes of this definition, “scientific or technological research and development” does not include activities for the purpose of-
(a) routine testing, analysis, collection of information or quality control in the normal course of business;
(b) . . . . . .
[Paragraph (b) amended by section 18(1)(a) of Act 43 of 2014(effective date in section 18(2) of Act 43 of 2014 as substituted section 64(1) of Act 17 of 2023) and substituted by section 18(1)(d) of Act 43 of 2014 and deleted by section 12(1)(h) of Act 17 of 2023 with effect from 1 January, 2024 and applicable in respect of applications received and expenditure incurred on or after that date]
(c) market research, market testing or sales promotion;
(d) social science research, including the arts and humanities;
(e) oil and gas or mineral exploration or prospecting except research and development carried on to develop technology used for that exploration or prospecting;
(f) the creation or development of financial instruments or financial products;
(g) the creation or enhancement of trademarks or goodwill; or
(h) any expenditure contemplated in section 11(gB) or (gC).
[Subsection (1) substituted by section 13(1)(a) of Act 8 of 2007, amended by section 19(1)(a) of Act 35 of 2007 and by section 19(1) of Act 60 of 2008, substituted by section 32(1) of Act 24 of 2011(effective date in section 32(2) of Act 24 of 2011 as substituted section 168(1) of Act 22 of 2012 and by section 57(1) of Act 17 of 2023) and by section 29(1)(a) of Act 31 of 2013(effective date in section 29(2) of Act 31 of 2013 as substituted section 62(1) of Act 17 of 2023) and amended by section 12(1)(g) of Act 17 of 2023 with effect from 1 January, 2024 and applicable in respect of applications received and expenditure incurred on or after that date]