000			00944cab a2200181 4500
001			WB2430-31
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u72337
041			_aeng
245			_aTest for industrial derating
260			_c1988
350			_a0
490			_aScotsman _v22/7/88 p9
520			_aIn Lothian Regional Assessor v Harper , LVAC 8 July 1988, it was held that the entitlement to industrial derating required the consideration of three distinct questions : 1. whether the subjects were occupied and used as a factory or workshop, 2. whether they were primarily occupied and used for any of the expected purposes listed in Rating and Valuation (Apportionment) Act 1928 s3 and 3. whether there were parts used for other than industrial purposes so as to necessitate an apportionment between the industrial and non-industrial parts.
690			_aRATING AND VALUATION
942			_n0
948			_c04/03/1997
999			_c45695 _d45695