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Agricultural Holdings (Amendment) (Scotland) Act 2012

Consolidated Text As Enacted Cited authorities 11 Cited in Amendments 9 Related
Vincent
JurisdictionScotland
Citation2012 asp 6
Year2012
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  • In section 9 of the Agricultural Holdings (Scotland) Act 2003 (asp 11) , before subsection (1) insert—
    • “(A1) Where, by virtue of any provision, a review of rent due as payable under a lease constituting a limited duration tenancy—
    • (a) may be initiated only by the landlord; or
    • (b) may only determine that the rent is to be increased,
      • the provision concerned is void and the rent due as payable under the lease is instead to be reviewed and determined in accordance with this section.
    • may be initiated only by the landlord; ormay only determine that the rent is to be increased,
  • 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.
    • the exercise or revocation of an option to tax under Schedule 10 to the Value Added Tax Act 1994 (c.23) ; ora 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.(1) The amendment made by section 1 has effect in respect of a notice to quit given in accordance with section 25(2) of the Agricultural Holdings (Scotland) Act 1991 only if the landlord of the tenancy in question is given notice of the tenant's acquisition of the right to the lease of the agricultural holding (under section 11(2) or 12(1) of the Agricultural Holdings (Scotland) Act 1991) on or after the day

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