research and development

"research and development" means any systematic or intensive study carried out in the field of science or technology with the object of 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, products or produce; b) research in the social sciences or the humanities; c) rountine data collections; d)efficiency surveys or management studies; and e) market research or sales promotion;
ACT 327 - PROMOTION OF INVESTMENTS ACT 1986
2. Interpretation.