Sunblest Bakeries Ltd v Assessor for Strathclyde Region (Record no. 27194)

MARC details
000 -LEADER
fixed length control field 01496cab a2200193 4500
001 - CONTROL NUMBER
control field ABS43581
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1990 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u42430
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Sunblest Bakeries Ltd v Assessor for Strathclyde Region
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1990
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Scots Law Times
Volume/sequential designation 1990 SLT 76-81(6)
520 ## - SUMMARY, ETC.
Summary, etc. LTS 4 January 1990. In a shopping centre there is a food court consisting of several catering kiosks and associated common seating area. They were entered in the valuation roll with net annual values ranging from £4,950 to £8,100 and these figures were not disputed. The assessor placed an entry in the roll for `food court`, which was actually only the common seating area , at £26,000. The food court, including the kiosks was let to S by owners of the shopping centre and S sublet some of the kiosks, retaining two themselves. S controlled the food court providing the tables and chairs and staff to clean tables and wash dishes. The seating area was contained within the pedestrian circulation space allowing access to the various shops and facilities. Valuation and Rating (Scotland) Act 1956 s8A provided that "There shall not be entered separately in the valuation roll any part of a covered shopping mall being a part the sole or main purpose of which is to serve two or more of the lands o
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LANDS VALUATION APPEAL COURT
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS43581 42430-1001 06/08/2019 1 06/08/2019 Law report