000			01433cab a2200181 4500
001			ABS39424
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u16593
041			_aeng
245			_aBritish Coal Corporation v Aspinall (VO)
260			_c1988
350			_a0
490			_aRating Appeals _v(1988) RA 78-86(5)
520			_aLT 25 January 1988. Appeal by Corporation (B) from lvc decision determining that certain surface structures at six inter-linked new coal mines under construction in Selby Coalfield were rateable under the General Rate Act 1967 s19 . The development of the mines included the construction of surface complexes and covered a lengthy period. 17 proposals made by the VO (A) between 1979 and 1984 were considered. The surface structures alleged to be rateable varied from mine to mine. At each site B initially occupied temporary prefabricated buildings used as offices, works accommodation and facilities for personnel engaged in the sinking of the shafts, tunnels and underground workings and construction of the surface structures. On completion of the surface buildings B occupied them for the same functions as the temporary buildings . B contended that none of the surface structures were rateable because they were not being applied to the purpose for which they existed. They had one purpose on
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c10945 _d10945