000			01288cab a2200193 4500
001			ABS38225
008			090401t1987 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u9339
041			_aeng
245			_aWhitby v Cole
260			_c1987
350			_a0
490			_aRating Appeals _v(1987) RA 161-168(8)
520			_aLT 12 June 1987 (LVC/243/1985) Appeal from lvc decision determining that land and buildings used as a miniature railway at a country park were exempt from rating pursuant to General Rate Act 1967 s44 . LT held, allowing appeal, that the hereditament was not exempt from rates since it was not a public park or part of a public park for the following reasons: 1) the miniature railway and buildings constituted a separate occupation and were not dedicated to the public in perpetuity; 2) the country park was not available for free and unrestricted use by the public since most of the facilities formed the subject of lettings to operators who had themselves provided the recreational attractions for which admission charges were made and 3) none of the facilities could be said to have been provided by, or were under the management of, a local authority.
650			_aEXEMPTION
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c5817 _d5817