000			01166cab a2200289 4500
001			ABS55616
008			090401t1996 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u17590
041			_aeng
245			_aAtkinson (VO) v Foster and others
260			_c1996
350			_a0
490			_aRating Appeals _v[1996] RA 246-264(9)
520			_aLT 30 January 1995. Timber chalets used as holiday homes were held by a valuation tribunal not to be liable for non-domestic rating. VO appealed caliming the units were caravans because they were capable of being moved and because they were not the owners` main residence the units were non- domestic. "Held" VO`s contention rejected. Appeals dismissed.
650			_aATKINSON V FOSTER AND OTHERS
650			_aCARAVAN SITES AND CONTROL OF DEVELOPMENT ACT 1960 S29(1)
650			_aHOLIDAY HOMES
650			_aLIABILITY
650			_aLOCAL GOVERNMENT FINANCE ACT 1980 S66(7)
650			_aLOCAL GOVERNMENT FINANCE ACT 1988 S66(3)
650			_aNON-DOMESTIC RATES
650			_aRATING APPEALS
650			_aSECOND HOMES
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c11662 _d11662