After regulation 14C of the Principal Regulations the following regulation is inserted:
“14D. Service station lease increase—s. 184C (3)
“(1) This regulation applies in relation to the variation of a service station lease where, as a result of the variation, the lease ceases to be a service station lease.
“(2) For the purposes of subsection 184C (3) of the Act, where this regulation applies, the Minister shall increase the change of use charge for the variation by an amount equal to 25% of the added value in relation to the variation.”.