000 00884cab a2200229 4500
001 WB2245-56
008 090401t1986 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u28032
041 _aeng
245 _aRacehorse breeding rateable
260 _c1986
350 _a0
490 _aTimes
_v10/11/86 p30
520 _aIn Hemens (V O) v Whitsbury Farm and Stud Ltd ,CA 5 November 1986,it was held that to be exempt from rating by virtue of General Rate Act 1967 s26(4)(a) and Rating Act 1971 s2 a building had to be used for a purpose contributing to human subsistence. Therefore, buildings attached to farm land and used for breeding and rearing horses were not used for livestock.
650 _aEXEMPTION
650 _aHORSE BREEDING
650 _aRATING APPEAL
650 _aSTUD FARM
690 _aRATING AND VALUATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c18906
_d18906