Harron v Commissioner of Valuation for Northern Ireland (Record no. 50640)

MARC details
000 -LEADER
fixed length control field 01359cab a2200229 4500
001 - CONTROL NUMBER
control field ABS57543
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1997 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u80418
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Harron v Commissioner of Valuation for Northern Ireland
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1997
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Rating Appeals
Volume/sequential designation [1997] RA 271-294(13)
520 ## - SUMMARY, ETC.
Summary, etc. LT NI 10 March 1997. The commissioner for valuation declined to treat a hereditament comprising of ground floor premises as an industrial hereditament entitled to industrial relief from rates on the grounds that it was primarily occupied by a retail shop. The Rates (Northern Ireland) Order 1977 sch 2 states that an industrial hereditament means one occupied as a factory unless it is primarily occupied and used for the purposes of a retail shop. The business in question was a goldsmith and jeweller whose business was based on designing and producing jewellery in the workshop area. The jeweller appealed that the retail area was ancillary and supplementary to the main occupation and use which was that of the factory. Appeal by ratepayers dismissed.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INDUSTRIAL PREMISES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element JEWELLERY WORKSHOP
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RATES (NORTHERN IRELAND) ORDER 1977
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RETAIL PREMISES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RATING AND VALUATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 21/08/1997
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS57543 80418-1001 06/08/2019 1 06/08/2019 Law report