Racehorse breeding rateable
Racehorse breeding rateable
- 1986
- Times 10/11/86 p30 .
In Hemens (V O) v Whitsbury Farm and Stud Ltd ,CA 5 November 1986,it was held that to be exempt from rating by virtue of General Rate Act 1967 s26(4)(a) and Rating Act 1971 s2 a building had to be used for a purpose contributing to human subsistence. Therefore, buildings attached to farm land and used for breeding and rearing horses were not used for livestock.
EXEMPTION
HORSE BREEDING
RATING APPEAL
STUD FARM
In Hemens (V O) v Whitsbury Farm and Stud Ltd ,CA 5 November 1986,it was held that to be exempt from rating by virtue of General Rate Act 1967 s26(4)(a) and Rating Act 1971 s2 a building had to be used for a purpose contributing to human subsistence. Therefore, buildings attached to farm land and used for breeding and rearing horses were not used for livestock.
EXEMPTION
HORSE BREEDING
RATING APPEAL
STUD FARM