000			01049cab a2200217 4500
001			ABS41176
008			090401t1989 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u28588
041			_aeng
245			_aMacConnell and others v Commissioner of Valuation for Northern Ireland
260			_c1989
350			_a0
490			_aRating Appeals _v(1989) RA 221-232(7)
520			_aLT for Northern Ireland 6 April 1989 Appeal from a decision of the Commissioner of Valuation refusing to distinguish premises used exclusively for garaging and servicing buses and other vehicles belonging to the congregation of a local church , as exempt from rates . LT held that the premises was not exempt as being occupied by a charity and used wholly or mainly for charitable purposes, because use of the premises was not in itself charitable and was too remote to fulfil the charitable purposes.
650			_aEXEMPTION
650			_aGARAGES
650			_aRATING APPEALS
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c19224 _d19224