000			01520cab a2200217 4500
001			ABS42798
008			090401t1990 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u38858
041			_aeng
245			_aFarmer (VO) and another v Buxted Poultry Ltd
260			_c1990
350			_a0
490			_aRating Appeals _v(1990) RA 105-120(9)
520			_aLT 24 November 1989. Appeals from decisions of lvc that a poultry processing factory and premises and a provender mill were both exempt from rating as agricultural buildings . The mill was occupied by a company and used for food production, the majority of which was fed to poultry on the company`s breeding and rearing farms, situated between a quarter of a mile and 120 miles from the mill. The factory was also occupied by the company and used to process poultry from the farms. The issue was whether the buildings were "occupied together with" and "used solely in connection with the operations" carried on at the farms within the Rating Act 1971 s2 . LT held, dismissing the appeals, that 1) the mill was solely used as an agricultural building; 2) that both the subject hereditaments were, as a matter of fact, occupied together with the company`s farms and 3) the whole of the factory was an agricultural building or buildings used in connection with agricultural operations on the rearing f
650			_aCASE LAW
650			_aEXEMPTION
650			_aRATING APPEAL
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c24926 _d24926