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Assessor for Lothian Region v Hood

Language: English Series: Scots Law Times ; (1988) SLT 161-163(3)Publication details: 1988Subject(s): Summary: Lands Valuation Appeal Court 17 December 1986 Appeal by the assessor against a valuation appeal committee decision to exclude from the roll two sheds used for processing honey . The committee decided that the subjects were entitled to agricultural derating as being contigious to an area of agricultural land under Rent Act (Scotland) Act 1971 s5 (5) . Held that the normal and natural meaning of the work "contiguous" was "touching", that "surrounding" could not be construed vaguely and was restricted to such land as was contiguous to the subjects. Appeal was accordingly allowed.

Lands Valuation Appeal Court 17 December 1986 Appeal by the assessor against a valuation appeal committee decision to exclude from the roll two sheds used for processing honey . The committee decided that the subjects were entitled to agricultural derating as being contigious to an area of agricultural land under Rent Act (Scotland) Act 1971 s5 (5) . Held that the normal and natural meaning of the work "contiguous" was "touching", that "surrounding" could not be construed vaguely and was restricted to such land as was contiguous to the subjects. Appeal was accordingly allowed.