MacConnell and others v Commissioner of Valuation for Northern Ireland
Language: English Series: Rating Appeals ; (1989) RA 221-232(7)Publication details: 1989Subject(s): Summary: LT for Northern Ireland 6 April 1989 Appeal from a decision of the Commissioner of Valuation refusing to distinguish premises used exclusively for garaging and servicing buses and other vehicles belonging to the congregation of a local church , as exempt from rates . LT held that the premises was not exempt as being occupied by a charity and used wholly or mainly for charitable purposes, because use of the premises was not in itself charitable and was too remote to fulfil the charitable purposes.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS41176 (Browse shelf(Opens below)) | 1 | Available | 28588-1001 |
LT for Northern Ireland 6 April 1989 Appeal from a decision of the Commissioner of Valuation refusing to distinguish premises used exclusively for garaging and servicing buses and other vehicles belonging to the congregation of a local church , as exempt from rates . LT held that the premises was not exempt as being occupied by a charity and used wholly or mainly for charitable purposes, because use of the premises was not in itself charitable and was too remote to fulfil the charitable purposes.