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17. An application may be refused by the Inland Revenue if—
(a)the conditions for making an application specified in section 90(1) are not met;
(b)the application does not comply with the requirements of regulation 12 or 14;
(c)there are tax avoidance arrangements in relation to the transaction in question (see regulation 18);
(d)the application, or information provided in connection with it, is incorrect; or
(e)information required to be provided under regulation 14 is not provided within such time as the Inland Revenue reasonably required.
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