000			01400cab a2200181 4500
001			ABS39134
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u14616
041			_aeng
245			_aChannel Shipping (Newport) Ltd v Newport BC
260			_c1988
350			_a0
490			_aEstates Gazette _v(8816) 23 April 1988, 87-90(2)
520			_aQBD 28 January 1988. Throughout the relevant period, 1 April 1984 to 17 July 1985, the premises were owned by X and formed one unit for rating purposes with adjoining offices. When the appellants (C) began to trade they took over occupation and were sole occupiers. General Rate Act 1967 s16 provides that every occupier of property should be liable to rates according to the rateable value of the property. A rate was made by the council (N) and demanded of C. C contended they were not liable for rates as they were not occupiers under s16. This lays down four criteria: there must be actual occupation, it must be exclusive ..., the occupation must be of some value and benefit ... and the occupation must not be for too transient a period. Three criteria were satisfied but not the second as C claimed that the offices, which could be, although were not, occupied by someone else. This meant they did not have exclusive possesion . Appeal allowed.
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c9538 _d9538