Double assessment (Record no. 65591)

MARC details
000 -LEADER
fixed length control field 01380cam a2200253 4500
001 - CONTROL NUMBER
control field WB3649-28
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u109963
245 ## - TITLE STATEMENT
Title Double assessment
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Estates Gazette Case Summaries
Volume/sequential designation [2000] EGCS 142 (9/12/00) (1)
520 ## - SUMMARY, ETC.
Summary, etc. "R v SoS Environment and another ex p Edison First Power Ltd", QBD 27 November 2000. Powergen UK plc owned two power stations which were included in the central valuation list. Up to and including 1999/2000 the power stations were subject to central non-domestic rating, governed by the Local Government Finance Act 1988 ss52 to 54. In 1999 E acquired the powerstations. The issue was whether E was liable to pay both central and local non-domestic rates for the stations during the year of change in occupation; and whether the double assessment was unlawful under the Local Government Finance Act 1988. "Held" application was dismissed.
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element R V SOS ENVIRONMENT AND ANOTHER EX P EDISON FIRST POWER LTD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element POWER STATIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ELECTRICITY GENERATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RATING LISTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element NON DOMESTIC RATING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LOCAL GOVERNMENT FINANCE ACT 1988
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element POWERGEN
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ELECTRICITY SUPPLY (RATEABLE VALUES) ORDER 1994
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RATING AND LOCAL TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 14/12/2000   WB3649-28 109963-1001 06/08/2019 1 06/08/2019 News article