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Lloyd's Law Reports

F. S. BARTON (REVENUE OFFICER) v. UNION LIGHTERAGE COMPANY, LTD.

(1930) 37 Ll L Rep 207

COURT OF APPEAL.

Before Lord Justice Scrutton, Lord Justice Greer and Lord Justice Slesser.

Rating - Industrial hereditaments - Derating - Barge-repairing yard - Rating and Valuation (Apportionment) Act, 1928, Sects. 3, 4 - Construction - Principles to be applied - Held, that in determining the primary purpose the immediate and not the ulterior purpose was to be considered - Appeal allowed - Premises restored to special list.

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