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.”.