| Commentary

98 Rating

| Commentary

98 Rating

Rates on sporting rights, where they are severed from the occupation of the land, ie where someone other than the occupier of the land has the sporting rights, were abolished as from 1 April 19971. This has ended the artificial distinction between rights let by formal agreement by deed, where there was held to be a severance and therefore a liability to rates, and rights granted by licence which did not amount to a severance for the purposes of rating legislation2. However, it may still be advisable to make provision for the eventuality that

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