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Changes over time for: Section 67
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This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/04/2006.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.
Changes to Legislation
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67Exemptions for agricultural buildingsE+W
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Nodiadau Esboniadol
(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.”
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