000			01634cab a2200253 4500
001			ABS44021
008			090401t1990 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u44840
041			_aeng
245			_aClyde Cablevision Ltd v Assessor for Strathclyde Region
260			_c1990
350			_a0
490			_aScots Law Times _v(1990) SLT 857-871(15)
520			_aLVAC 17 November 1990 Appeal from LT for Scotland decision preserving two entries in the valuation roll made by the Assessor, in respect of certain office premises and a cable television network in Glasgow. In part of the office premises there was the " head end " of the cable system, which was classified as non-rateable plant from which a cable ran through a gable wall of the office building to a distribution point from which signals were relayed through the cable network. The system was unusable without being attached to the head end. It was admitted that the relay undertaking was of a heritable character and the assessor made separate entries in the valuation roll. Assessor valued the office on the comparative principle and the relay undertaking by application of a rate per subscriber. Company appealed to LT, seeking a single entry for both the office and the rest of the undertaking and a nil valuation , contending that, as regards valuation, the revenue principle should have been
650			_aASSESSMENTS
650			_aBUSINESS RATES
650			_aCASE LAW
650			_aNON DOMESTIC RATING
650			_aRATING APPEAL
650			_aRATING APPEALS
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c28492 _d28492