# Agricultural Holdings (Amendment) (Scotland) Act 2012, Section 3: Effect of VAT changes on determination of rent


In section 13(9) of the Agricultural Holdings (Scotland) Act 1991, after paragraph (c) insert—
“(d) a variation of rent arising from—
(i) the exercise or revocation of an option to tax under Schedule 10 to the Value Added Tax Act 1994 (c.23); or
(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.”.

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Source: https://www.legislation.gov.uk/asp/2012/6/section/3 (the official version)
Page: https://openlegislation.uk/agricultural-holdings-amendment-scotland-act-2012/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.