| Judgments - Principal and Fellows of Newnham College in the University of Cambridge (Respondents) v Her Majesty's Revenue and Customs (Appellants)
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77. For these reasons, in agreement with Lord Walker, I am of the view that the college is “in occupation of” the library within the meaning of para 3A(7) of schedule 10 to the 1994 Act, as a result of the arrangements it has entered into with the company, and accordingly I would have allowed the Commissioners’ appeal. |
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| © Parliamentary copyright 2008 | Prepared 16 April 2008 |