# The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014, Regulation 9: Grounds on which application may be refused


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);
(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.

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Source: https://www.legislation.gov.uk/ssi/2014/375/regulation/9 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-administration-scotland-regulations-2014/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.