15 Dec 2006
KINCO INVESTMENT HOLDING LTD v. COMMISSIONER OF RATING AND VALUATION
- Citation
- KINCO INVESTMENT HOLDING LTD v. COMMISSIONER OF RATING AND VALUATION
- Court
- Lands Tribunal
- Case number
- LDRA33/2006
‘Structural alteration’ under section 24(a) means any alteration to the structure of a tenement which, considered as a whole, changes its mode or character of occupation; it does not require that the stability or safety of the structure be affected, and the assessment must consider the works collectively to determine change in mode or character of occupation.