Rateable occupation
Language: English Series: EGCS ; (1988) 3Publication details: 1988Subject(s): Summary: In Sheafbank Property Trust plc v City of Sheffield MDC QBD 5 February 1988 it was held that the correct approach under General Rate Act 1967 s46A(1) concerning relief for properties not in active use was to enquire whether the premises were unoccupied but for the presence of " plant " and if they were so unoccupied, then for rating purposes there is no occupation.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2408-48 (Browse shelf(Opens below)) | 1 | Available | 43270-1001 |
In Sheafbank Property Trust plc v City of Sheffield MDC QBD 5 February 1988 it was held that the correct approach under General Rate Act 1967 s46A(1) concerning relief for properties not in active use was to enquire whether the premises were unoccupied but for the presence of " plant " and if they were so unoccupied, then for rating purposes there is no occupation.