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Local Government Act 2003

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Changes over time for: Section 67

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Point in time view as at 01/04/2006.

Changes to legislation:

Local Government Act 2003, Section 67 is up to date with all changes known to be in force on or before 14 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

67Exemptions for agricultural buildingsE+W

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(1)Schedule 5 to the 1988 Act (exemptions from non-domestic rating) is amended as follows.

(2)For paragraph 3(a) (which provides that a building is an agricultural building if it is occupied together with agricultural land and is used solely in connection with agricultural operations on the land) there is substituted—

(a)it is occupied together with agricultural land and is used solely in connection with agricultural operations on that or other agricultural land, or.

(3)After paragraph 7(1)(b) there is inserted , and

(c)the members who are occupiers of the land together have control of the body.

(4)For paragraph 7(3) there is substituted—

(3)This sub-paragraph applies if—

(a)the building in question is occupied by a body corporate any of whose members are, or are together with the body, the occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above, and

(b)the members who are occupiers of the land together have control of the body.

(5)After paragraph 7(8) there is inserted—

(9)In this paragraph “control” shall be construed in accordance with section 416(2) to (6) of the Income and Corporation Taxes Act 1988.

Commencement Information

I1S. 67(1)(3)-(5) in force at 18.11.2003 for E. by S.I. 2003/2938, art. 3(a) (with art. 8, Sch.)

I2 s. 67(1)(3)-(5) in force at 27.11.2003 for W. by S.I. 2003/3034, art. 2, Sch. 1 Pt. I

I3S. 67(2) in force at 1.4.2004 for W. by S.I. 2003/3034, art. 2, Sch. 1 Pt. II

I4S. 67(2) in force at 1.4.2004 for E. by S.I. 2003/2938, art. 7(a) (with art. 8, Sch.)

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