The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 No. 375

PART 2 Applications to defer payment of tax

Grounds on which application may be refused

9.  An application may be refused by Revenue Scotland if—

(a) the conditions for making an application specified in section 41(1) are not met;

(b) the application has not been submitted in the form specified by Revenue Scotland under section 37A(2)(a) or does not contain the information specified by Revenue Scotland under section 37A(2)(b)(1);

(c) there are artificial tax avoidance arrangements in relation to the transaction in question (see regulation 10);

(d) the application, or information provided in connection with it, is incorrect; or

(e) information required to be provided under regulation 6 is not provided within such time as Revenue Scotland has reasonably required in the notification.

(1)

Section 37A was inserted by paragraph 9(8) of Schedule 4 to the Revenue Scotland and Tax Powers Act 2014 (asp 16).