Queens University of Belfast v Commissioner of Valuation (Record no. 67443)

MARC details
000 -LEADER
fixed length control field 01459cam a2200217 4500
001 - CONTROL NUMBER
control field ABS64192
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u113238
245 ## - TITLE STATEMENT
Title Queens University of Belfast v Commissioner of Valuation
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Rating and Valuation Reporter
Volume/sequential designation [2001] RVR 112-113(2)
520 ## - SUMMARY, ETC.
Summary, etc. LT NI 8 November 2001. Queens University of Belfast appealed against the decision of the Commissioner of Valuation not to treat the University's Physical Education Centre (PEC) as a hereditament used for purposes of recreation and therefore entitled to a reduction in rates under the Rates Order 1977 Art 31. Both parties agreed that the activities at the PEC qualified as prescribed recreations under Art 31(2)(a) but asked the tribunal to decide whether the PEC was occupied by a not-for-profit organisation which did not to employ anyone to engage in recreation for award as required under Art 31(2)(b). Although it found that this was the case the tribunal reserved its decision inviting the parties to address it further on the issue of whether the University was using the PEC to facilitate the advancement of education rather than solely for recreation.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HEREDITAMENTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RATES ORDER 1977 ART 31(2)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RATING APPEALS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SPORTS CENTRES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SPORTS FACILITIES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RATING AND LOCAL TAXATION-CASE LAW
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Journal article 22/06/2001   ABS64192 113238-1001 06/08/2019 1 06/08/2019 Law report