000			01392cab a2200193 4500
001			ABS40183
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u21970
041			_aeng
245			_aHandley (VO) v Bernard Matthews plc
260			_c1988
350			_a0
490			_aRating Appeals _v(1988) RA 222-229(8)
520			_aLT 7 July 1988 (LVC/381/1986) Appeal by VO (H) against lvc decision holding that a mill and premises were exempt from rating under Rating Act 1971 s2 . The hereditament was used by Bernard Matthews (B) for the production of pelleted food fed to turkeys on 29 farms owned and occupied by B and situated between nine and 74 miles from the hereditament. H appealed on the grounds that the exemption did not apply because the requirement of s2 that the hereditament must be "occupied together with" one or more livestock buildings was not satisfied. LT held, dismissing the appeal, that the hereditament was occupied together with the livestock buildings on all the 29 farms for the following reasons 1) a geographical test was not impressive, at all events in the present case and 2) if it was desired to ascertain a specific meaning to the words "occupied together with", the most likely meaning was "occupied at the same time as".
650			_aRATING APPEALS
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c14718 _d14718