LVAC 30 June 1989. The British Waterways Board (B) entered into an agreement with an operator of a restaurant barge (L), allowing L to use B`s land at two places to embark and disembark passengers. At one of these places there was a jetty exclusively owned by L. There was also a specific non-exclusive permission to operate a restaurant barge on the canal. L appealed against an entry in the valuation roll valuing both the jetty and the surrounding land and the right to operate the barge on the canal. At the hearing before the valuation appeal committee there was agreement between L and the assessor that the jetty and the surrounding land were so let out as to be capable of separate assessment and should be entered in the valuation roll. The committee decided that the barge could not be entered on the valuation roll. On appeal, LVAC held that 1) the right to operate a barge on the canal was not land and heritages within the meaning of Lands Valuation (Scotland) Act 1854 s42 , the right