Part 5Non-domestic rates
67Exemptions for agricultural buildings
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.