9 Apr 2015
CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION
- Citation
- CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION
- Court
- Lands Tribunal
- Case number
- LDRA369/2004
Leave to appeal refused on the proposed grounds (insufficient reasonable prospects); tribunal held ss 8 and 8A address distinct matters so contested installations fall within s 8A; DCSs were rightly found rateable but exclusion from asset split register meant no effect on 2004/05 assessment; Black Point deferral premium was a one-off item funded from a Development Fund and not deductible as an HT expense for 2004/05; asset-split global approach to divide the divisible balance was a permissible valuation methodology and no appealable error shown; costs order nisi varied — costs relating to CLP…