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The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014

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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).

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