You are modelling a many to many relationship
You need 3 tables
- One for Reasons (say ReasonID and Reason)
- One for each entity identified by RefID (say RefID and ReferenceOtherData)
- An junction (or intersection) table with the keys (RefID, ReasonID)
This way,
- Multiple reasons can apply to one Ref entity
- Multiple Refs can have the same reason
You turn repeated columns into rows.