000 01144cab a2200325 4500
001 ABS49873
008 090401t1993 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u73135
041 _aeng
100 _aSmith, A.
245 _aEmpty rates: easing the tax burden
260 _c1993
350 _a0
490 _aEstates Gazette
_v(9348) 4 December 1993, 120-121(2)
520 _aExplains the origins, scope and possible liabilities of empty rates under the Local Government Finance Act 1988 s45, and the extent of the financial burden nationally: £575m pa. Points out exemptions as a means of minimising rates expenditure without recourse to demolition or wreckage.
650 _aCONSTRUCTIVE VANDALISM
650 _aEMPTY RATES
650 _aENTERPRISE ZONES
650 _aEXEMPTIONS
650 _aInsolvency
_96247
650 _aLIABILITY
650 _aLOCAL GOVERNMENT FINANCE ACT 1988 S45
650 _aNON-DOMESTIC RATING (UNOCCUPIED PREMISES) REGULATIONS 1989
650 _aOCCUPATION
690 _aRATING AND VALUATION
690 _aTAXATION
700 _aSnaith, J.
942 _n0
948 _c04/03/1997
999 _c46250
_d46250