|Publisher Citation:|| All ER (D) 1195|
|Court:||Court of Appeal, Civil Division|
Lord Woolf MR, Judge and Hale LJJ
|Representation||David Mole QC and Peter Village (instructed by J P Scrafton) for the ratepayers.|
|Tim Mould (instructed by the Solicitor of Inland Revenue) for the valuation officers.|
|Judgment Dates:||1 November 1999|
Rates - Non-domestic rating - Introduction of uniform business rate - Transitional provisions - Issue of transitional certificates - Construction - Non-Domestic Rating (Transitional Period) Regulations 1990, reg 2.