Finance Act 2006

2(1)In paragraph 7 (variable or uncertain rent), after sub-paragraph (4) insert—E+W+S+N.I.

(4A)For the purposes of this paragraph and paragraph 8, the cases where the amount of rent payable under a lease is uncertain or unascertained include cases where there is a possibility of that amount being varied under—

(a)section 12, 13 or 33 of the Agricultural Holdings Act 1986,

(b)Part 2 of the Agricultural Tenancies Act 1995,

(c)section 13, 14, 15 or 31 of the Agricultural Holdings (Scotland) Act 1991, or

(d)section 9, 10 or 11 of the Agricultural Holdings (Scotland) Act 2003.

(2)In paragraph 13(2), for the words after “increase of rent” substitute in pursuance of—

(a)a provision contained in the lease, or

(b)a provision mentioned in any of paragraphs (a) to (d) of paragraph 7(4A).