Part 2 Applications to defer payment of tax

1. 3Interpretation
2. 4When application to be made
3. 5Contents of application where contingent or uncertain consideration consists of works or services
4. 6Provision of information
5. 7Recovery of tax not postponed by application
6. 8Notice of decision on an application
7. 9Grounds on which application may be refused
8. 10Tax avoidance arrangements
9. 11Payment and returns
10. 12Adjustment of payments made as mentioned in section 41(3)
11. 13Applications accepted by Revenue Scotland having no effect
12. 14Returns and payments where consideration consists of works or services