PART 2Applications to defer payment of tax
Grounds on which application may be refused9
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)3;
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.