(1)The Scottish Ministers may, by regulations, make further provision about applications under section 41.
(2)The regulations may in particular—
(a)specify when an application is to be made,
(b)require the buyer to provide such information as the Tax Authority may reasonably require for the purposes of determining whether to accept an application,
(c)specify the grounds on which an application may be refused,
(d)specify the procedure for reaching a decision on the application,
(e)make provision for postponing payment of tax when an application has been made,
(f)provide for the effect of accepting an application,
(g)require the buyer to make a return or further return, and to make such payments or further payments of tax as may be specified, in such circumstances as may be specified.
(3)Regulations under this section may also provide that where the circumstances in subsection (4) arise—
(a)sections 31 and 32 (adjustment where contingency ceases or consideration is ascertained) do not apply in relation to the payment, and
(b)instead, any necessary adjustment is to be made in accordance with the regulations.
(4)The circumstances are—
(a)a payment is made as mentioned in section 41(3), and
(b)an application under this section is accepted in respect of other chargeable consideration taken into account in calculating the amount of that payment.