# Agricultural Holdings (Scotland) Act 1991, Paragraph 3


(1) A rent review notice may not be served under paragraph 1 if the rent agreement date stated in the notice would fall before the end of the period of 3 years beginning with the latest of—
(a) the commencement of the tenancy,
(b) the date as from which a previous variation of rent (under paragraph 7(2)(a) or otherwise) took effect,
(c) the date as from which a previous determination under paragraph 7(2)(b) that the rent should continue unchanged took effect.
(2) For the purposes of sub-paragraph (1)(b), the following are to be disregarded—
(a) a variation of rent under section 14,
(b) an increase of rent under section 15(1),
(c) a reduction of rent under section 31,
(d) a variation of rent arising under—
(i) the exercise or revocation of an option to tax under schedule 10 of the Value Added Tax Act 1994, 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.

---
Source: https://www.legislation.gov.uk/ukpga/1991/55/schedule/1A/paragraph/3 (the official version)
Page: https://openlegislation.uk/agricultural-holdings-scotland-act-1991/schedule-1A/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.