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Introductory Text
PART 1 General
1.Citation and commencement
2.Interpretation
PART 2 Applications to defer payment of tax
3.Interpretation
4.When application to be made
5.Contents of application where contingent or uncertain consideration consists of works or services
6.Provision of information
7.Recovery of tax not postponed by application
8.Notice of decision on an application
9.Grounds on which application may be refused
10.Tax avoidance arrangements
11.Payment and returns
12.Adjustment of payments made as mentioned in section 41(3)
13.Applications accepted by Revenue Scotland having no effect
14.Returns and payments where consideration consists of works or services
PART 3 Alternative finance investment bonds/prescribed evidence
15.Interpretation
16.Prescribed evidence for the purpose of paragraph 11(1) of schedule 8
17.Prescribed evidence for the purpose of paragraph 20 of schedule 8
18.Prescribed evidence for the purpose of paragraph 21(5) of schedule 8
19.Prescribed evidence for the purpose of paragraph 21(6) of schedule 8
Signature
Explanatory Note