Point in time view as at 31/01/2012.
Local Government Finance Act 1988, Paragraph 9 is up to date with all changes known to be in force on or before 05 March 2025. 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.
9(1)A hereditament is exempt to the extent that it consists of any of the following—E+W
(a)land used solely for or in connection with fish farming;
(b)buildings (other than dwellings) so used.
(2)In determining whether land or a building used for or in connection with fish farming is solely so used, no account shall be taken of any time during which it is used in any other way, if that time does not amount to a substantial part of the time during which the land or building is used.
(3)“Building” includes a separate part of a building.
(4)“Fish farming” means the breeding or rearing of fish, or the cultivation of shellfish, for the purpose of (or for purposes which include) transferring them to other waters or producing food for human consumption.
[F1(4A)But an activity does not constitute fish farming if the fish or shellfish are or include fish or shellfish which—
(a)are purely ornamental, or
(b)are bred, reared or cultivated for exhibition.]
(5)“Shellfish” includes crustaceans and molluscs of any description.
Textual Amendments
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