Fitter (VO) v Fraser-Smith (trading as Aylescott Driers (Record no. 14714)

MARC details
000 -LEADER
fixed length control field 01159cab a2200181 4500
001 - CONTROL NUMBER
control field ABS40182
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1988 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u21964
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Fitter (VO) v Fraser-Smith (trading as Aylescott Driers
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1988
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Rating Appeals
Volume/sequential designation 1988 RA 231-242(7)
520 ## - SUMMARY, ETC.
Summary, etc. LT 28 March 1988. The lvc held that a hereditament consisting of a grass drying plant and offices was exempt from rating as an agricultural building under General Rate Act 1967 s26 . The valuation officer appealed on the grounds that although he accepted that the buildings were connected with agricultural operations on the surrounding land, the actual product became the property of a limited company, made up of four grass growing farms, and was stored on its behalf in the building. However the appeal was dismissed on the grounds that it was an agricultural building as it was used solely in connection with agricultural operations on the land and that the company made no direct use of the hereditament.
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RATING AND VALUATION-CASE LAW
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 14/09/1999   ABS40182 21964-1001 06/08/2019 1 06/08/2019 Law report