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The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014
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- Scottish Statutory Instruments
- 2014 No. 375
- PART 2
- Regulation 9
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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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