21In the Fifth Schedule (which relates to permanent improvements)—
(a)in paragraph 10 for the words " to an incoming tenant " there shall be substituted the words " as an agricultural subject. "; and
(b)after paragraph 10 there shall be inserted the following paragraph—
“11Buildings or other structures erected under section five of the Crofters (Scotland) Act, 1961, being buildings or structures which are fixtures on the land ; or works executed under the said section five.”.