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.”.