000			01400cam a2200253 4500
001			ABS63769
008			000000n2001 000 0 eng u
035			_a(Sirsi) u111472
245			_aEdison Power Ltd v SoS Environment
260			_c2001
490			_aRating Appeals _v[2001] RA, 1-19(10)
520			_aQBD 27 November 2000. Involved two power stations, occupied by Powergen, which were included in the central rateable value list, as part of all the power stations occupied by Powergen. The two properties were sold to B on 19 July 1999 and became subject to local list rating. They were inserted in the local lists with effect from 19 July 1999, and the rates from that date were demanded and paid. The central VO (A) claimed he only had power to amend the central list from the start of the rate year (1 April). He refused to amend the list with affect from 19 July, or to refund the central list rates for the period after 19 July. The applications were dismissed. Double assessment was permitted by statute.
590			_aABS
650			_aR V SOS ENVIRONMENT EX P EDISON FIRST POWER LTD
650			_aR V CENTRAL VO EX P EDISON FIRST POWER LTD
650			_aCENTRAL RATING LISTS
650			_aLOCAL LISTS
650			_aRATES
650			_aDOUBLE ASSESSMENT
650			_aPOWER STATIONS
650			_aPOWERGEN
690			_aRATING AND LOCAL TAXATION-CASE LAW
942			_n0
999			_c66420 _d66420