Church Finance in UK Law

  • Dreyfus Foundation Inc. v Commissioners of Inland Revenue
    • House of Lords
    • 28 Julio 1955
    ... ... applicable solely towards the repairs of any cathedral, college, church or chapel, or any building used solely for the purpose of divine worship, ... interpretation placed on Section 37 by Section 21 of the Finance Act, 1923, which provided for the exemption of charities in the Irish Free ... ...
  • Gallagher v Church of Jesus Christ of Latter-Day Saints
    • House of Lords
    • 30 Julio 2008
    ... ... but one of the other buildings are entitled to exemption under the following provisions of paragraph 11 of Schedule 5 of the Local Government Finance Act 1988 (as amended), which appear under the heading "Places of religious worship, etc": "(1) A hereditament is exempt to the extent that ... ...
  • Gallagher v Church of Jesus Christ of Latter-Day Saints
    • Court of Appeal (Civil Division)
    • 24 Noviembre 2006
    ... ... Lancashire ("the site") are to be excluded from the rating list pursuant to the provisions of paragraph 11 Schedule 5 to the Local Government Finance Act 1988 ("the 1988 Act") ... 2 Schedule 5 to the 1988 Act ("Schedule 5") sets out a number of categories of hereditament which are ... ...
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