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. I

S. 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

http://www.legislation.gov.uk/ukpga/2003/26/section/67/2006-04-01Local 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 Participation2006-04-01Part 5Non-domestic rates
67Exemptions for agricultural buildings1

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.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<portion includedIn="http://www.legislation.gov.uk/id/ukpga/2003/26">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/2003/26"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/2003/26"/>
<FRBRdate date="2003-09-18" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="26"/>
<FRBRname value="2003 c. 26"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/2003/26/section/67/2006-04-01"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/2003/26/2006-04-01"/>
<FRBRdate date="2006-04-01" name="validFrom"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/2003/26/section/67/2006-04-01/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/2003/26/2006-04-01/data.akn"/>
<FRBRdate date="2024-11-19Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#source">
<eventRef date="2003-09-18" type="generation" eId="enacted-date" source="#source"/>
<eventRef date="2003-11-18" type="amendment" source="#source"/>
<eventRef date="2003-11-27" type="amendment" source="#source"/>
<eventRef date="2004-04-01" type="amendment" source="#source"/>
<eventRef date="2003-11-27" eId="effective-date-1" source="#source"/>
<eventRef date="2004-04-01" eId="effective-date-2" source="#source"/>
<eventRef date="2005-04-01" eId="effective-date-3" source="#source"/>
<eventRef date="2006-03-16" eId="effective-date-4" source="#source"/>
<eventRef date="2006-04-01" eId="effective-date-5" source="#source"/>
<eventRef date="2006-04-06" eId="effective-date-6" source="#source"/>
<eventRef date="2007-04-01" eId="effective-date-7" source="#source"/>
</lifecycle>
<analysis source="#source">
<restrictions source="#source">
<restriction refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#part-5" refersTo="#e+w" type="jurisdiction"/>
</restrictions>
</analysis>
<temporalData source="#source">
<temporalGroup eId="period1">
<timeInterval start="#effective-date-1" refersTo="#period-concept1"/>
</temporalGroup>
<temporalGroup eId="period2">
<timeInterval start="#effective-date-2" refersTo="#period-concept2"/>
</temporalGroup>
<temporalGroup eId="period3">
<timeInterval start="#effective-date-3" end="#effective-date-7" refersTo="#period-concept3"/>
</temporalGroup>
<temporalGroup eId="period4">
<timeInterval start="#effective-date-4" refersTo="#period-concept4"/>
</temporalGroup>
<temporalGroup eId="period5">
<timeInterval start="#effective-date-5" end="#effective-date-6" refersTo="#period-concept5"/>
</temporalGroup>
</temporalData>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<passiveRef href="http://www.legislation.gov.uk/id/ukpga/2007/28" showAs="Local Government and Public Involvement in Health Act 2007"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCLocation eId="e+w" href="/ontology/jurisdictions/uk.EnglandWales" showAs="England, Wales"/>
<TLCTerm eId="term-control" href="/ontology/term/uk.control" showAs="control"/>
<TLCConcept eId="period-concept1" href="/ontology/time/2003.11.27" showAs="since 2003-11-27"/>
<TLCConcept eId="period-concept2" href="/ontology/time/2004.04.01" showAs="since 2004-04-01"/>
<TLCConcept eId="period-concept3" href="/ontology/time/2005.04.01-2007.04.01" showAs="from 2005-04-01 until 2007-04-01"/>
<TLCConcept eId="period-concept4" href="/ontology/time/2006.03.16" showAs="since 2006-03-16"/>
<TLCConcept eId="period-concept5" href="/ontology/time/2006.04.01-2006.04.06" showAs="from 2006-04-01 until 2006-04-06"/>
</references>
<notes source="#source">
<note class="commentary I" eId="key-d889c8d60167ea90bee47f452d4679ae">
<p>
S. 67(1)(3)-(5) in force at 18.11.2003 for E. by
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2938">S.I. 2003/2938</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2938/article/3/a">art. 3(a)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2938/article/8">art. 8</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2938/schedule">Sch.</ref>
)
</p>
</note>
<note class="commentary I" eId="key-96f9f11e8eb57d30531cbbae90eb9a77">
<p>
s. 67(1)(3)-(5) in force at 27.11.2003 for W. by
<ref href="http://www.legislation.gov.uk/id/uksi/2003/3034">S.I. 2003/3034</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/3034/article/2">art. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/3034/schedule/1/part/I">Sch. 1 Pt. I</ref>
</p>
</note>
<note class="commentary I" eId="key-4876456e878358322379df8892e0f7c6">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/26/section/67/2">S. 67(2)</ref>
in force at 1.4.2004 for E. by
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2938">S.I. 2003/2938</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2938/article/7/a">art. 7(a)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2938/article/8">art. 8</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2938/schedule">Sch.</ref>
)
</p>
</note>
<note class="commentary I" eId="key-02867187c5415f6d18110cbbf7756016">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/26/section/67/2">S. 67(2)</ref>
in force at 1.4.2004 for W. by
<ref href="http://www.legislation.gov.uk/id/wsi/2003/3034">S.I. 2003/3034</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2003/3034/article/2">art. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2003/3034/schedule/1/part/II">Sch. 1 Pt. II</ref>
</p>
</note>
</notes>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<ukl:RestrictStartDate value="2006-04-01"/>
<ukl:RestrictEndDate value="2006-04-06"/>
<dc:identifier>http://www.legislation.gov.uk/ukpga/2003/26/section/67/2006-04-01</dc:identifier>
<dc:title>Local Government Act 2003</dc:title>
<dc:description>An 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.</dc:description>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-06-14</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2006-04-01</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/2003/26/section/67/2006-04-01/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2003/26/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/ukpga/2003/26/section/67/notes" title="Explanatory Notes"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/ukpga/2003/26/notes/contents" title="Explanatory Notes Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2003/26/2006-04-01" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2003/26/introduction/2006-04-01" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2003/26/body/2006-04-01" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2003/26/schedules/2006-04-01" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2003/26/section/67/2006-04-01/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2003/26/section/67/2006-04-01/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2003/26/section/67/2006-04-01/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2003/26/section/67/2006-04-01/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2003/26/section/67/2006-04-01/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2003/26/section/67/2006-04-01/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2003/26/section/67/2006-04-01/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2003/26/contents/2006-04-01" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/2003/26/section/67/2003-11-27" title="2003-11-27"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2003/26/section/67/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2003/26/section/67/2003-11-18" title="2003-11-18"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2003/26/section/67/2003-11-27" title="2003-11-27"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2003/26/section/67/2004-04-01" title="2004-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2003/26/section/67" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2003/26/2006-04-01" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2003/26/section/66/2006-04-01" title="Provision; Section 66"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2003/26/section/66/2006-04-01" title="Provision; Section 66"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2003/26/section/68/2006-04-01" title="Provision; Section 68"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2003/26/section/70/2006-04-01" title="Provision; Section 70"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="2003"/>
<ukm:Number Value="26"/>
<ukm:EnactmentDate Date="2003-09-18"/>
<ukm:ISBN Value="0105426032"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectedProvisions="s. 18(2A)" Modified="2024-05-29T13:40:15Z" Type="inserted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W" AffectingProvisions="Sch. 14 para. 5(2)(b)" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedYear="2003" AffectingYear="2007" AppliedModified="2012-09-16T00:41:47.871+01:00" AffectedExtent="E+W" AffectedNumber="26" URI="http://www.legislation.gov.uk/id/effect/key-c4a87337a7731e130442025b7970a38d" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2003/26" RequiresApplied="true" EffectId="key-c4a87337a7731e130442025b7970a38d" Row="100" AffectingNumber="28" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2007/28" AffectingClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Local Government Act 2003</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-18-2A" URI="http://www.legislation.gov.uk/id/ukpga/2003/26/section/18/2A" FoundRef="section-18">s. 18(2A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Local Government and Public Involvement in Health Act 2007</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2007/28/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-5-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2007/28/schedule/14/paragraph/5/2/b">para. 5(2)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-245-5" URI="http://www.legislation.gov.uk/id/ukpga/2007/28/section/245/5">s. 245(5)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="2003" AffectingYear="2007" AffectedExtent="E+W" AffectingNumber="28" AppliedModified="2012-09-16T00:41:47.871+01:00" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2003/26" AffectingProvisions="Sch. 14 para. 5(3)" AffectedProvisions="s. 24(1)" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedNumber="26" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2024-05-29T13:40:15Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2007/28" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-d3e87b5f04bc2742a9b3e845274b163e" URI="http://www.legislation.gov.uk/id/effect/key-d3e87b5f04bc2742a9b3e845274b163e" RequiresApplied="true" Type="s. 24 renumbered as s. 24(1)" AffectingEffectsExtent="E+W" Row="153">
<ukm:AffectedTitle>Local Government Act 2003</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-24-1" URI="http://www.legislation.gov.uk/id/ukpga/2003/26/section/24/1" FoundRef="section-24">s. 24(1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Local Government and Public Involvement in Health Act 2007</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2007/28/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-5-3" URI="http://www.legislation.gov.uk/id/ukpga/2007/28/schedule/14/paragraph/5/3">para. 5(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-245-5" URI="http://www.legislation.gov.uk/id/ukpga/2007/28/section/245/5">s. 245(5)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="s. 24(2)" AffectedExtent="E+W" Modified="2024-05-29T13:40:15Z" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingNumber="28" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" Type="inserted" EffectId="key-d5ee4251606a66981e686721fa821fe4" AffectingYear="2007" AffectedNumber="26" Row="156" AffectingProvisions="Sch. 14 para. 5(3)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2003/26" AppliedModified="2012-09-16T00:41:47.871+01:00" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2007/28" AffectingEffectsExtent="E+W" AffectedYear="2003" URI="http://www.legislation.gov.uk/id/effect/key-d5ee4251606a66981e686721fa821fe4">
<ukm:AffectedTitle>Local Government Act 2003</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-24-2" URI="http://www.legislation.gov.uk/id/ukpga/2003/26/section/24/2" FoundRef="section-24">s. 24(2)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Local Government and Public Involvement in Health Act 2007</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2007/28/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-5-3" URI="http://www.legislation.gov.uk/id/ukpga/2007/28/schedule/14/paragraph/5/3">para. 5(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-245-5" URI="http://www.legislation.gov.uk/id/ukpga/2007/28/section/245/5">s. 245(5)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2003/26/section/67/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2003/26/section/67/notes"/>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/2003/26/pdfs/ukpgaen_20030026_en.pdf" Title="Explanatory Note"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/2003/26/pdfs/ukpga_20030026_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="424"/>
<ukm:BodyParagraphs Value="173"/>
<ukm:ScheduleParagraphs Value="251"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="8"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody period="#period4">
<part eId="part-5" period="#period3">
<num>
<strong>Part 5</strong>
</num>
<heading>Non-domestic rates</heading>
<section eId="section-67" period="#period2">
<num>67</num>
<heading>Exemptions for agricultural buildings</heading>
<subsection eId="section-67-1" period="#period1">
<num>
<noteRef href="#key-d889c8d60167ea90bee47f452d4679ae" marker="I1" class="commentary I"/>
<noteRef href="#key-96f9f11e8eb57d30531cbbae90eb9a77" marker="I2" class="commentary I"/>
1
</num>
<content>
<p>Schedule 5 to the 1988 Act (exemptions from non-domestic rating) is amended as follows.</p>
</content>
</subsection>
<subsection eId="section-67-2" period="#period2">
<num>
<noteRef href="#key-02867187c5415f6d18110cbbf7756016" marker="I4" class="commentary I"/>
<noteRef href="#key-4876456e878358322379df8892e0f7c6" marker="I3" class="commentary I"/>
2
</num>
<content>
<p>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—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown default" startQuote="" endQuote="">
<paragraph eId="d4e161">
<num>a</num>
<content>
<p>it is occupied together with agricultural land and is used solely in connection with agricultural operations on that or other agricultural land, or.</p>
</content>
</paragraph>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-67-3" period="#period1">
<num>
<noteRef href="#key-d889c8d60167ea90bee47f452d4679ae" marker="I1" class="commentary I"/>
<noteRef href="#key-96f9f11e8eb57d30531cbbae90eb9a77" marker="I2" class="commentary I"/>
3
</num>
<content>
<p>After paragraph 7(1)(b) there is inserted</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown default" startQuote="" endQuote="">
<p class="run-on">, and </p>
<paragraph eId="d4e178">
<num>c</num>
<content>
<p>the members who are occupiers of the land together have control of the body.</p>
</content>
</paragraph>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-67-4" period="#period1">
<num>
<noteRef href="#key-d889c8d60167ea90bee47f452d4679ae" marker="I1" class="commentary I"/>
<noteRef href="#key-96f9f11e8eb57d30531cbbae90eb9a77" marker="I2" class="commentary I"/>
4
</num>
<content>
<p>For paragraph 7(3) there is substituted—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown default" startQuote="" endQuote="">
<subsection eId="d4e193">
<num>3</num>
<intro>
<p>This sub-paragraph applies if—</p>
</intro>
<paragraph eId="d4e199">
<num>a</num>
<content>
<p>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</p>
</content>
</paragraph>
<paragraph eId="d4e205">
<num>b</num>
<content>
<p>the members who are occupiers of the land together have control of the body.</p>
</content>
</paragraph>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-67-5" period="#period1">
<num>
<noteRef href="#key-d889c8d60167ea90bee47f452d4679ae" marker="I1" class="commentary I"/>
<noteRef href="#key-96f9f11e8eb57d30531cbbae90eb9a77" marker="I2" class="commentary I"/>
5
</num>
<content>
<p>After paragraph 7(8) there is inserted—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown default" startQuote="" endQuote="">
<subsection eId="d4e220">
<num>9</num>
<content>
<p>
In this paragraph “
<term refersTo="#term-control">control</term>
” shall be construed in accordance with section 416(2) to (6) of the Income and Corporation Taxes Act 1988.
</p>
</content>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
</section>
</part>
</portionBody>
</portion>
</akomaNtoso>