000			01832cam a2200253 4500
001			ABS64191
008			000000n2001 000 0 eng u
035			_a(Sirsi) u113308
245			_aLamb and Shirley Ltd v Bliss (VO)
260			_c2001
490			_aRating Appeals _v[2001] RA 99-109(11)
520			_aCA 5 April 2001. The appellants (L) sought to overturn an LT decision that the effective date of an alteration to a rating list to merge two hereditaments into a single hereditament should be the date the list was compiled rather than the date of the alteration, contending that the alteration was one which 'increases the rateable value shown in the list for the hereditament to which the inaccuracy relates' within the meaning of the Non Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 reg 13(8A). "Held": The appeal was dismissed as the phrase referred to the hereditament as shown post alteration, there was no rateable value for the single hereditament shown in the list before the alteration and there was no basis for adopting the aggregate of the rateable value of the two constituent heriditaments as the rateable value of the whole when let as a single heriditament. Copy of judgement available on http://porch.ccta.gov.uk/courtser/judgements.nsf/Search/9FABBD4B2B836E9D80256A260051B58B?OpenDocument
590			_aABS
650			_aALTERATION OF LISTS
650			_aEFFECTIVE DATE
650			_aLAMB AND SHIRELY LTD V BLISS(VO)
650			_aNON DOMESTIC RATINGS (ALTERATION OF LISTS AND APPEALS) 1993 REG 13(8A)
650			_aRATEABLE VALUE
650			_aRATING APPEALS
650			_aRATING LISTS
690			_aRATING AND LOCAL TAXATION-CASE LAW
856			_uhttps://porch.ccta.gov.uk/courtser/judgements.nsf/Search/9FABBD4B2B836E9D80256A260051B58B?OpenDocument
942			_n0
999			_c67494 _d67494