{
  "url": "https://openlegislation.uk/agricultural-holdings-amendment-scotland-act-2012/section-3",
  "json_url": "https://openlegislation.uk/agricultural-holdings-amendment-scotland-act-2012/section-3.json",
  "legislation": "asp/2012/6",
  "legislation_title": "Agricultural Holdings (Amendment) (Scotland) Act 2012",
  "legislation_url": "https://openlegislation.uk/agricultural-holdings-amendment-scotland-act-2012",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Effect of VAT changes on determination of rent",
  "text": "In section 13(9) of the Agricultural Holdings (Scotland) Act 1991, after paragraph (c) insert—\n“(d) a variation of rent arising from—\n(i) the exercise or revocation of an option to tax under Schedule 10 to the Value Added Tax Act 1994 (c.23); or\n(ii) a change in the rate of value added tax applicable to grants of interests in or rights over land in respect of which such an option has effect.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "asp/2016/18",
      "affecting_title": "Land Reform (Scotland) Act 2016"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2012/6/section/3",
    "retrieved_at": "2026-10-29T20:14:49.924110+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."
}