Singapore legislation

Clause 3

Meaning of “research and development activities”

(1)

In this Act, “research and development activities” means —

(a)

systematic, investigative or experimental activities that involve innovation and are carried on either wholly or partly within Singapore for the purpose of —

(i)

increasing or acquiring new knowledge (whether or not that knowledge will have specific practical application); or

(ii)

creating new or improved materials, products, devices, processes or services; or

(b)

other activities that are carried on either wholly or partly within Singapore for a purpose related to the carrying on of activities of the kind referred to in paragraph (a) or incidental or conducive to the attainment or furtherance of the purposes referred to in that paragraph, including —

(i)

scientific and technical information services (such as data collection) to support activities of the kind referred to in paragraph (a);

(ii)

building expenditure incurred in the acquisition or construction of a building, or of an extension, alteration or improvement to, or of maintenance of a building used or to be used for in activities of the kind referred to in paragraph (a);

(iii)

training and management of manpower for activities of the kind referred to in paragraph (a);

(iv)

feasibility studies with a view to establishing the strategic direction of any specific research and development activity; and

(v)

any other work or services (including patenting, licensing and other activities) necessary to support activities of the kind referred to in paragraph (a).

(2)

For the purposes of this section, the following activities shall not be taken to be systematic, investigative and experimental activities:

(a)

market research, market testing or market development, and sale promotion (including consumer survey);

(b)

testing and standardisation;

(c)

prospecting, exploring or drilling for minerals, petroleum or natural gas for the purpose of discovering deposits, determining more precisely the location of deposits or determining the size or quality of deposits;

(d)

the making of cosmetic modifications or stylistic changes to products, processes or production methods;

(e)

pre-production activities such as demonstration of commercial viability, tooling-up and trial runs;

(f)

routine collection of information, except as part of the research and development process;

(g)

preparation for teaching;

(h)

routine software development;

(i)

legal and administrative aspects of patenting, licensing and other activities, unless referred to in subsection (1)(b)(v);

(j)

activities associated with complying with statutory requirements or standards;

(k)

any activity related to the reproduction of a commercial product or process by a physical examination of an existing system or plan, blueprints, detailed specifications or publicly available information.

Read in full context — National Research Fund Bill →