Come back General Rate Act 1967 -all is forgiven!
Hardy, B
Come back General Rate Act 1967 -all is forgiven! - 2001 - Insight (4.03) September 2001, 14-15(2) .
Argues that the introduction of the Local Government and Finance Act 1988 (LGFA 1988) has confused practioners on key aspects of rating law. Raises the problem of correctly identifying rate liability and advises that using the equated date principle is the best way of treating occupiers of large buildings regardless of whether it is in accordance with the LGFA 1988. Also looks at the problem of completion notices on new buildings, and argues that rating authorities should use the LGFA 1988 schedule 4A provisions.
VALUATION OFFICERS
NEW BUILDINGS
COMPLETION NOTICES
EQUATED DATES
RATEABLE VALUES
LIABILITY
LOCAL GOVERNMENT FINANCE ACT 1988
RATING
Come back General Rate Act 1967 -all is forgiven! - 2001 - Insight (4.03) September 2001, 14-15(2) .
Argues that the introduction of the Local Government and Finance Act 1988 (LGFA 1988) has confused practioners on key aspects of rating law. Raises the problem of correctly identifying rate liability and advises that using the equated date principle is the best way of treating occupiers of large buildings regardless of whether it is in accordance with the LGFA 1988. Also looks at the problem of completion notices on new buildings, and argues that rating authorities should use the LGFA 1988 schedule 4A provisions.
VALUATION OFFICERS
NEW BUILDINGS
COMPLETION NOTICES
EQUATED DATES
RATEABLE VALUES
LIABILITY
LOCAL GOVERNMENT FINANCE ACT 1988
RATING