000 00747cab a2200181 4500
001 WB2349-33
008 090401t1987 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u68824
041 _aeng
245 _aStud farms lose rates exemption
260 _c1987
350 _a0
490 _aTimes
_v11/12/87 p2&27
520 _aThe HL ruling in Hemens (Valuation Officer) v Whitsbury Farm and Stud Ltd , HL 10 December 1987, has far-reaching implications for the four hundred stud farms in England and Wales, as the appeal on the grounds that the buildings were exempt from rates as "agricultural" buildings under the terms of the General Rates Act 1967 , was dismissed.
690 _aRATING AND VALUATION
942 _n0
948 _c04/03/1997
999 _c43204
_d43204