Sunblest Bakeries Ltd v Strathclyde Region Assessor
Language: English Series: Rating & Valuation Reporter ; 1990 RVR 54-60(7)Publication details: 1990Subject(s): Summary: LT for Scotland 4 January 1990. An appeal by the ratepayer under Valuation and Rating (Scotland) Act 1956 s8A as amended by Rating and Valuation (Amendment) (Scotland) Act 1984 s17 that the food court in a shopping centre should not be entered on the valuaiton list as a separate item since it was part of a covered shopping mall. The appellant (S) contended that if it was to be entered it should have a nil value or a nominal value as its value was already reflected in the valuations of the individual kiosks round the food court. Appeal allowed with reference to s8A of the 1984 Act.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS42596 (Browse shelf(Opens below)) | 1 | Available | 37769-1001 |
LT for Scotland 4 January 1990. An appeal by the ratepayer under Valuation and Rating (Scotland) Act 1956 s8A as amended by Rating and Valuation (Amendment) (Scotland) Act 1984 s17 that the food court in a shopping centre should not be entered on the valuaiton list as a separate item since it was part of a covered shopping mall. The appellant (S) contended that if it was to be entered it should have a nil value or a nominal value as its value was already reflected in the valuations of the individual kiosks round the food court. Appeal allowed with reference to s8A of the 1984 Act.