http://www.legislation.gov.uk/ukpga/2003/26/section/67/2004-04-01Local Government Act 2003An Act to make provision about finance, and other provision, in connection with local and certain other authorities; to provide for changing the dates of local elections in 2004; to amend the Audit Commission Act 1998; and for connected purposes.texttext/xmlenStatute Law Database2024-06-14Expert Participation2004-04-01 Part 5 Non-domestic ratesExemptions for agricultural buildings671Schedule 5 to the 1988 Act (exemptions from non-domestic rating) is amended as follows.2For 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—ait is occupied together with agricultural land and is used solely in connection with agricultural operations on that or other agricultural land, or.3After paragraph 7(1)(b) there is inserted, and cthe members who are occupiers of the land together have control of the body.4For paragraph 7(3) there is substituted—3This sub-paragraph applies if—athe 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, andbthe members who are occupiers of the land together have control of the body.5After paragraph 7(8) there is inserted—9In this paragraph “control” shall be construed in accordance with section 416(2) to (6) of the Income and Corporation Taxes Act 1988.S. 67(1)(3)-(5) in force at 18.11.2003 for E. by S.I. 2003/2938, art. 3(a) (with art. 8, Sch.) s. 67(1)(3)-(5) in force at 27.11.2003 for W. by S.I. 2003/3034, art. 2, Sch. 1 Pt. IS. 67(2) in force at 1.4.2004 for E. by S.I. 2003/2938, art. 7(a) (with art. 8, Sch.)S. 67(2) in force at 1.4.2004 for W. by S.I. 2003/3034, art. 2, Sch. 1 Pt. II
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<Title>Non-domestic rates</Title>
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<Title>Exemptions for agricultural buildings</Title>
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<Text>Schedule 5 to the 1988 Act (exemptions from non-domestic rating) is amended as follows.</Text>
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<Text>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—</Text>
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<Text>it is occupied together with agricultural land and is used solely in connection with agricultural operations on that or other agricultural land, or.</Text>
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<Text>the members who are occupiers of the land together have control of the body.</Text>
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4
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<Text>This sub-paragraph applies if—</Text>
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5
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In this paragraph “
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S. 67(1)(3)-(5) in force at 18.11.2003 for E. by
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(with
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,
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s. 67(1)(3)-(5) in force at 27.11.2003 for W. by
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<CitationSubRef id="c2of46772-00650" SectionRef="section-67-2" URI="http://www.legislation.gov.uk/id/ukpga/2003/26/section/67/2">S. 67(2)</CitationSubRef>
in force at 1.4.2004 for E. by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/2938" id="c2of46772-00651" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="2938" Title="Local Government Act 2003 (Commencement No.1 and Transitional Provisions and Savings) Order 2003">S.I. 2003/2938</Citation>
,
<CitationSubRef CitationRef="c2of46772-00651" id="c2of46772-00652" SectionRef="article-7-a" URI="http://www.legislation.gov.uk/id/uksi/2003/2938/article/7/a" Operative="true">art. 7(a)</CitationSubRef>
(with
<CitationSubRef CitationRef="c2of46772-00651" id="c2of46772-00653" SectionRef="article-8" URI="http://www.legislation.gov.uk/id/uksi/2003/2938/article/8">art. 8</CitationSubRef>
,
<CitationSubRef CitationRef="c2of46772-00651" id="c2of46772-00654" SectionRef="schedule" URI="http://www.legislation.gov.uk/id/uksi/2003/2938/schedule">Sch.</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-02867187c5415f6d18110cbbf7756016" Type="I">
<Para>
<Text>
<CitationSubRef id="c2of46772-01091" SectionRef="section-67-2" URI="http://www.legislation.gov.uk/id/ukpga/2003/26/section/67/2">S. 67(2)</CitationSubRef>
in force at 1.4.2004 for W. by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2003/3034" id="c2of46772-01092" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="3034" Title="The Local Government Act 2003 (Commencement) (Wales) Order 2003">S.I. 2003/3034</Citation>
,
<CitationSubRef CitationRef="c2of46772-01092" id="c2of46772-01093" SectionRef="article-2" URI="http://www.legislation.gov.uk/id/wsi/2003/3034/article/2">art. 2</CitationSubRef>
,
<CitationSubRef CitationRef="c2of46772-01092" id="c2of46772-01094" SectionRef="schedule-1-part-II" URI="http://www.legislation.gov.uk/id/wsi/2003/3034/schedule/1/part/II" Operative="true">Sch. 1 Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>