2 Feb 2016
CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION
- Citation
- CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION
- Court
- Court of Appeal
- Case number
- CACV202/2015
Section 8A is primarily a deeming provision aimed at making plant occupying land that would otherwise not be a tenement rateable (addressing the mischief from Yiu Lian) and does not have the effect of automatically rendering non-rateable machinery under s8(b) rateable where those items already form part of an existing tenement; accordingly the Lands Tribunal's application of s8A to the disputed items was set aside and the question whether the items fall within the s8(b) exemption must be remitted to the Tribunal for factual determination.