Loretto School and St.George`s School for Girls v Assessor for Lothian Region (Record no. 21323)

MARC details
000 -LEADER
fixed length control field 01749cab a2200265 4500
001 - CONTROL NUMBER
control field E1246
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1992 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u31764
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Loretto School and St.George`s School for Girls v Assessor for Lothian Region
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1992
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement SLT
Volume/sequential designation .(Lands Tr.) 20 November 1992, 89-95(7).
520 ## - SUMMARY, ETC.
Summary, etc. The Assessor had entered the boarding house at these schools in the Valuation Roll. The ratepayers contended that the subjects were used wholly or mainly as the main residence of pupils who resdied there. Since they were therefore domestic subjects they should not be entered in the roll. For assistance in deciding what is meant by use as a main residence the Tribunal was referred to decisions on the interpretation of the same or similar words in other provisions of the 1987 Act and the Regulations made under it, and in other legislation. The Tribunal were satisfied that the test of whether particular premises are or are not the sole or main residence of any person must be applied to the premises as well as to the person, the test then being whether those premises are used wholly or mainly as the sole or main residence of any person. Where there are competing residences what must be looked at is which of those residences is used as the main residence. That decision cannot be made sole
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ABOLITION OF DOMESTIC RATES ETC (SCOTLAND) ACT 1987
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BOARDING HOUSES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LANDS TRIBUNAL FOR SCOTLAND
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PRIVATE SCHOOLS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SCOTLAND
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STUDENT ACCOMMODATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Valuation
9 (RLIN) 6273
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   E1246 31764-1001 06/08/2019 1 06/08/2019 Law report