17 Mar 2017
COMMISSIONER OF RATING AND VALUATION v. CLP POWER HONG KONG LTD
- Citation
- COMMISSIONER OF RATING AND VALUATION v. CLP POWER HONG KONG LTD
- Court
- Court of Final Appeal
- Case number
- FACV7/2016
Section 8A is a deeming provision that creates, for rating purposes, a separate tenement where land/building/structure is occupied by plant; the deeming does not nullify section 8 or its relieving provision in section 8(b) but operates technically to regard occupying plant as part of a deemed tenement; items specified in section 8A(3) (eg cables, ducts, pipelines, settings and supports) are plant and are rateable where not properly characterised as machinery excluded by s8(b); on the facts the disputed items (supporting steelwork for boilers, cooling water circuits, ancillary pipework and ele…