Publisher Citation: [1999] All ER (D) 1195
Court: Court of Appeal, Civil Division
Judge:

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

Catchwords

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.

The Case

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