000			01751cab a2200289 4500
001			ABS44175
008			090401t1992 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u45650
041			_aeng
245			_aStrathclyde RA v Guardian Royal Exchange Properties Limited
260			_c1992
350			_a0
490			_aRating Appeals _v1991 RA 1-21(11)
490			_aScots Law Times _v1992 SLT 840-844(5)
520			_aLVAC 30 October 1990. A shopping centre in Glasgow contained a food court consisting of eight individual catering kiosks around a common seating area . The kiosks ran round three sides of the central atrium with pedestrian circulation space around the escalators on the fourth side. The kiosks were individually let by the ratepayers, who were the owners, to independent specialist caterers. The eight kiosks were each individually entered on the valuation roll . The ratepayers appealed against the entry of a food court which referred to the seating area under Valuation Rating (Scotland) Act 1956 s8A . LT for Scotland upheld this. The assessor appealed contending that the seating area was not part of the shopping mall. The appeal was dismissed on the grounds that the kiosks were included as their only access was from the mall and the seating area was also included because it comprised areas of general circulation.
650			_aFOOD COURTS
650			_aLANDS VALUATION APPEAL COURT
650			_aPRINCES SQUARE
650			_aRATING APPEALS
650			_aRATING ASSESSMENTS
650			_aSHOPPING CENTRES
650			_aSUNBLEST BAKERIES LIMITED V STRATHCLYDE RA
650			_aVALUATION AND RATING (SCOTLAND) ACT 1956 S8A
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c28901 _d28901