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.