(1) With regard to the tax incentive provided for in section 11D(1)(d) of the Income Tax Act, Act 58 of 1962, (a) how many companies applied for pre-approval of research and development activities since the introduction of this tax incentive in each financial year and (b) what has the effect of this incentive been on the research intensity of companies; (2) does her department provide feedback on why applications get rejected; if not, why not; (3) is there an appeal process in place should a company’s application get rejected; if not, why not; if so, what are the relevant details of this process?