000			01208cam a2200265 4500
001			ABS64736
008			011026n2001 000 0 eng u
035			_a(Sirsi) u115343
100			_aHardy, B
245			_aCome back General Rate Act 1967 -all is forgiven!
260			_c2001
490			_aInsight _v(4.03) September 2001, 14-15(2)
520			_aArgues that the introduction of the Local Government and Finance Act 1988 (LGFA 1988) has confused practioners on key aspects of rating law. Raises the problem of correctly identifying rate liability and advises that using the equated date principle is the best way of treating occupiers of large buildings regardless of whether it is in accordance with the LGFA 1988. Also looks at the problem of completion notices on new buildings, and argues that rating authorities should use the LGFA 1988 schedule 4A provisions.
590			_aABS
650			_aVALUATION OFFICERS
650			_aNEW BUILDINGS
650			_aCOMPLETION NOTICES
650			_aEQUATED DATES
650			_aRATEABLE VALUES
650			_aLIABILITY
650			_aLOCAL GOVERNMENT FINANCE ACT 1988
650			_aRATING
690			_aRATING AND LOCAL TAXATION
942			_n0
999			_c68695 _d68695