Test for industrial derating
Language: English Series: Scotsman ; 22/7/88 p9Publication details: 1988Subject(s): Summary: In Lothian Regional Assessor v Harper , LVAC 8 July 1988, it was held that the entitlement to industrial derating required the consideration of three distinct questions : 1. whether the subjects were occupied and used as a factory or workshop, 2. whether they were primarily occupied and used for any of the expected purposes listed in Rating and Valuation (Apportionment) Act 1928 s3 and 3. whether there were parts used for other than industrial purposes so as to necessitate an apportionment between the industrial and non-industrial parts.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2430-31 (Browse shelf(Opens below)) | 1 | Available | 72337-1001 |
In Lothian Regional Assessor v Harper , LVAC 8 July 1988, it was held that the entitlement to industrial derating required the consideration of three distinct questions : 1. whether the subjects were occupied and used as a factory or workshop, 2. whether they were primarily occupied and used for any of the expected purposes listed in Rating and Valuation (Apportionment) Act 1928 s3 and 3. whether there were parts used for other than industrial purposes so as to necessitate an apportionment between the industrial and non-industrial parts.