10 Mar 1982
YIU LIAN MACHINERY REPAIRING WORKS LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATIONN
- Citation
- YIU LIAN MACHINERY REPAIRING WORKS LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATIONN
- Court
- Lands Tribunal
- Case number
- LDRA7/1980
Hong Kong's statutory definition of tenement and rating regime differs materially from English hereditament/unit of occupation law; although English doctrine of chattels enjoyed with land applies in principle in Hong Kong, the floating dry docks were not sufficiently connected (no high degree of mutual adaptation) to the land/berths to be chattels enjoyed with the land, they are not 'structures' under s.2, and they are not 'machinery' excluded under s.8(b); therefore the docks are not rateable and the appeals succeed.