000 01713cam a2200289 4500
001 ABS67378
008 031223n2003 000 0 eng u
035 _a(Sirsi) u124690
245 _aNational Car Parks Ltd v Baird (VO) and Woolway (VO)
260 _c2003
490 _aRating Appeals
_v[2003] RA 289-317(15)
520 _aRA/232/1996, 10 September 2003. Two appeals against decisions by valuation tribunals to determine the effective date of alterations to the 1990 rating list in relation to car parks owned by the appellant (N) in Manchester and London. N contended that the alterations should take effect from 1 April 1992 whereas B and W maintained that the effective date should be 1 April 1990. "Held": that in accordance with the Non Domestic Rating (Alteration of Lists and Appeals) (Amendment) Regulations 1994 which came into effect on 9 July 1994, whenever a valuation officer made an alteration to correct an inaccuracy in the 1990 list, the alteration had effect from 1 April 1990. Appeal dismissed. View decision at www.bailii.org
590 _aABS
650 _aNATIONAL CAR PARKS LTD V BAIRD (VO) AND ANOTHER
650 _aNATIONAL CAR PARKS LTD V WOOLWAY (VO)
650 _aCAR PARKS
650 _aRATEABLE VALUE
650 _aRATING APPEALS
650 _aEFFECTIVE DATE
650 _aNON DOMESTIC RATING (ALTERATION OF LISTS AND APPEALS) REGULATIONS 1993
650 _aNON-DOMESTIC RATING (ALTERATIONS AND APPEALS) REGULATIONS 1993
650 _aRATING LIST
650 _aALTERATIONS
690 _aRATING AND LOCAL TAXATION-CASE LAW
856 _uhttps://www.bailii.org/ew/cases/EWLands/2003/RA_232_1996.html
_zView decision on the bailii website
942 _n0
_2ddc
999 _c74001
_d74001