000 00815cab a2200205 4500
001 WB2408-48
008 090401t1988 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u43270
041 _aeng
245 _aRateable occupation
260 _c1988
350 _a0
490 _aEGCS
_v(1988) 3
520 _aIn Sheafbank Property Trust plc v City of Sheffield MDC QBD 5 February 1988 it was held that the correct approach under General Rate Act 1967 s46A(1) concerning relief for properties not in active use was to enquire whether the premises were unoccupied but for the presence of " plant " and if they were so unoccupied, then for rating purposes there is no occupation.
650 _aEMPTY PROPERTY
650 _aRATES
690 _aRATING AND VALUATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c27657
_d27657