000			01515cab a2200241 4500
001			ABS25678
008			090401t1979 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u31939
041			_aeng
245			_aCumber (VO) v Associated Family Bakeries (South West) Ltd
260			_c1979
350			_a0
490			_aEstates Gazette _v252 (5964) EG 6 October 1979, 69-70(2)
520			_aLT 15 June 1979. An appeal from a decision reducing the assessment on a bakery in Avonmouth from £19,300 rv to £17,300. The premises included certain disputed items of `plant` namely a 12-sack oven with associated prover and with a separate 18-sack oven. A claimed these were excluded from rateability under GRA 1967 s21 and the Plant and Machinery (Rating) Order 1960 as amended by the Plant and Machinery (Rating) Amendment Order 1974. The dispute turned upon the construction of Class 4 para (e) of the exceptions to the Order; whether the items were readily moveable from one site to another without substantial demolition of the item. Held, re-erection on another site would require substantial demolition of the items; that they were not to be considered as plant deemed to be part of the hereditament but were to be excluded under the terms of the Order. VO`s appeal dismissed.
650			_aASSESSMENTS
650			_aGENERAL RATE ACT 1967 S21
650			_aPLANT AND MACHINERY
650			_aRATEABILITY
650			_aRATING APPEALS
690			_aRATING AND VALUATION
942			_n0
948			_c04/03/1997
999			_c21432 _d21432