000			01497cab a2200205 4500
001			ABS39135
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u14620
041			_aeng
245			_aSheafbank Property Trust PLC v Sheffield MDC
260			_c1988
350			_a0
490			_aRating Appeals _v(1988) RA 33-43(6)
520			_aQBD 5 February 1988 Appeal against magistrates` decision issuing a distress warrant against Sheafbank Property (S) for occupied rates on sportsground and premises. S had bought the property with a view to resale and during its ownership, neither the property nor the contents were used, save for maintenance by groundsman. The rating authority (M) sought occupied rates and the magistrates court held that by maintaining the premises in a condition that they were ready for occupation, S was in beneficial occupation of the rateable hereditament. S appealed, referring to General Rate Act 1967 s46A which provided that a hereditament to which the section applied should be treated as unoccupied if it would be treated as occupied by reason only of there being at the hereditament plant, machinery or equipment. M contended that s46 did not apply. QBD held, allowing the appeal, that the subject premises must be treated as unoccupied under s46A because the proper approach to that section was to as
650			_aEMPTY PROPERTY
650			_aRATING APPEALS
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c9541 _d9541