LT RATING – exemption – agricultural building – Local Government Finance Act 1988 Sch 5 para 7 – seed warehouse occupied by members co-operative – members themselves co-operatives – agricultural land occupied not by member co-operatives but by their individual members – substantial proportion of seed coming from and going to persons other than member co-operatives and their members – held not exempt
Citations:
[2003] EWLands RA – 75 – 1998
Links:
Rating
Updated: 30 June 2022; Ref: scu.225767