Malaysia legislation
Section 32
Section 32
Section 2 of the Promotion of Investments Act 1986 which is referred to as the “principal Act” in this Chapter, is amended by substituting for the definition of “research and development” the following definition:
‘ “research and development” means any systematic, investigative and experimental study that involves novelty or technical risk carried out in the field of science or technology with the object of acquiring new knowledge or using the results of the study for the production or improvement of materials, devices, products, produce, or processes, but does not include —
(a)
quality control or routine testing of materials, devices or products;
(b)
research in the social sciences or the humanities;
(c)
routine data collections;
(d)
efficiency surveys or management studies;
(e)
market research or sales promotion;
32
(f)
routine modifications or changes to materials, devices, products, processes or production methods; or
(g)
cosmetic modifications or stylistic changes to materials, devices, products, processes or production methods.”.
Amendment of section 6