Summary
1.Section 79 amends the Agricultural Holdings Act 1986 (AHA) so that the exercise or revocation of the option to tax or a change in the rate of VAT does not qualify as a change of rent for the purposes of AHA.
1.Section 79 amends the Agricultural Holdings Act 1986 (AHA) so that the exercise or revocation of the option to tax or a change in the rate of VAT does not qualify as a change of rent for the purposes of AHA.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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