{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-administration-scotland-regulations-2014/regulation-9",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-administration-scotland-regulations-2014/regulation-9.json",
  "legislation": "ssi/2014/375",
  "legislation_title": "The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-administration-scotland-regulations-2014",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Grounds on which application may be refused",
  "text": "An application may be refused by Revenue Scotland if—\n(a) the conditions for making an application specified in section 41(1) are not met;\n(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);\n(c) there are artificial tax avoidance arrangements in relation to the transaction in question (see regulation 10);\n(d) the application, or information provided in connection with it, is incorrect; or\n(e) information required to be provided under regulation 6 is not provided within such time as Revenue Scotland has reasonably required in the notification.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 37A was inserted by paragraph 9(8) of Schedule 4 to the Revenue Scotland and Tax Powers Act 2014 (asp 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2014/375/regulation/9",
    "retrieved_at": "2026-10-28T21:32:00.186349+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}