Racehorse breeding rateable
Language: English Series: Times ; 10/11/86 p30Publication details: 1986Subject(s): Summary: In Hemens (V O) v Whitsbury Farm and Stud Ltd ,CA 5 November 1986,it was held that to be exempt from rating by virtue of General Rate Act 1967 s26(4)(a) and Rating Act 1971 s2 a building had to be used for a purpose contributing to human subsistence. Therefore, buildings attached to farm land and used for breeding and rearing horses were not used for livestock.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB2245-56 (Browse shelf(Opens below)) | 1 | Available | 28032-1001 |
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In Hemens (V O) v Whitsbury Farm and Stud Ltd ,CA 5 November 1986,it was held that to be exempt from rating by virtue of General Rate Act 1967 s26(4)(a) and Rating Act 1971 s2 a building had to be used for a purpose contributing to human subsistence. Therefore, buildings attached to farm land and used for breeding and rearing horses were not used for livestock.