000			01200cab a2200193 4500
001			ABS41480
008			090401t1989 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u30467
041			_aeng
245			_aChurch (VO) v Phillips Petroleum Co (UK) Ltd
260			_c1989
350			_a0
490			_aRating Appeals _v1989 RA 233-242(6)
520			_aLT 15 May 1989. An appeal by the VO to the LT against a decision that gas turbines and gas reciprocating engines were not rateable. The ratepayers` contended that the plant and machinery were not rateable under class 1A of the Plant and Machinery (Rating) Order 1960 , "... unless they were used, or were intended to be used mainly or exclusively in connection with the generation of power ... that the disputed items do not satisfy that requirement because the generation and storage of power referred to in class 1A is a reference to the main power provided for the heraditament, which is made available to be tapped into by different machines..." Held that the turbines and engines were rateable. Appeal allowed.
650			_aGENERAL RATE ACT 1967 SCHED 3
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c20538 _d20538