SCHEDULES
F1SCHEDULE 1ARent Review
Timing of rent review notice
3
1
A rent review notice may not be served under paragraph 1 if the rent agreement date stated in the notice would fall before the end of the period of 3 years beginning with the latest of—
a
the commencement of the tenancy,
b
the date as from which a previous variation of rent (under paragraph 7(2)(a) or otherwise) took effect,
c
the date as from which a previous determination under paragraph 7(2)(b) that the rent should continue unchanged took effect.
2
For the purposes of sub-paragraph (1)(b), the following are to be disregarded—
a
a variation of rent under section 14,
b
an increase of rent under section 15(1),
c
a reduction of rent under section 31,
d
a variation of rent arising under—
i
the exercise or revocation of an option to tax under schedule 10 of the Value Added Tax Act 1994, 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.
Sch. 1A inserted (23.12.2016 for the purpose of making regulations under sch. 1A paras. 2(4), 9(1), 10(6) and otherwise prosp.) by Land Reform (Scotland) Act 2016 (asp 18), ss. 101(3), 130(1) (with s. 128); S.S.I. 2016/365, reg. 2, sch.