000			01556cab a2200229 4500
001			ABS37460
008			090401t1987 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u4678
041			_aeng
245			_aAddis Ltd and Others v Clement
260			_c1987
350			_a0
490			_aEstates Gazette _v281 (6321) 14 February 1987, 683-688 (4)
520			_aCA 18 December 1986. Appeal by the VO from a LT decision that the ratepayers` hereditaments situated just outside the Lower Swansea Valley Enterprise Zone were adversely affected by the zone and that this should be taken into account in their valuations under General Rate Act 1967 s20(1)(b) . It was submitted on behalf of the VO that s20(1)(b) was concerned with physical factors or at least with factors which affect the physical use and enjoyment of the hereditament, an interpretation disputed by the ratepayers. CA accepted the VO`s submission in general, but with important guidance as to the implications of their decision. At the material time there were were no physical consequences as a result of the designation of the zone and the LT had erred in taking account the mere designation or existence of the zone. However, the zone might in the future cause the physical changes which could be capable of being taken into account for the purposes of s20(1)(b). If the existence of a zone a
650			_aENTERPRISE ZONES
650			_aRATING APPEAL
650			_aREDUCTION
650			_aSWANSEA
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c2835 _d2835