000			01315cab a22002655a 4500
001			L156906
008			120730e2012 xxk 000 0 eng d
035			_a(Sirsi) u156906
041	0		_aeng
100	1		_aLewsley, Christopher
245	0	0	_aRepairs, refurbishment and redevelopment
260			_c2012
490		0	_aRating and Valuation Reporter _v52(7/8) [2012] RVR, 182-190(9)
520			_aProvides an overview of the history of rating, which is described as an aspect of taxation. The law of rating is entirely based on statute but the courts have frequently been called on to interpret the wording of these statutes, developing thereby a large body of case law called the common law of rating. Examines how certain concepts are treated in the law of rating: building works, entries in the list, rating of unoccupied property, the repairing covenant, the hypothetical landlord, on-going building works, and exemption.
590			_aKA
650	2	4	_aLOCAL GOVERNMENT FINANCE ACT 1988
650	2	4	_aLOCAL GOVERNMENT FINANCE ACT 1992
650	2	4	_aGENERAL RATE ACT 1967
650	2	4	_aRATING (REPAIRS) ACT 1999
650	2	4	_aVALUATION (METROPOLIS) ACT 1869
650	2	4	_aTOWN AND COUNTRY PLANNING ACT 1971
651		4	_aEngland and Wales _y1543-
690			_aFinance and taxation
942			_n0
999			_c84197 _d84197