000			01722cab a2200313 4500
001			ABS58958
008			090401t1998 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u86977
041			_aeng
245			_aBritish Telecommunications plc v Central (VO)
260			_c1998
350			_a0
490			_aRating & Valuation Reporter _v(1998) RVR 86-97(12)
520			_aCLVT 19 March 1998. Appeals arose from proposals made by BT on 14 July 1995 disputing the rateable values of £520m in the central rating list for England and £32m in the central rating list for Wales, on the grounds that the assessments were incorrect and excessive and bad in law. The rateable assets comprising mainly the plant and machinery in the highway but also buildings and other properties used in connection with that plant and machinery were the subject of the two appeals and were referred to as cumulo assessments. The method of valuation was the main difference between the parties. "Held" that the method of valuation likely to produce the most reliable estimate of annual value was the receipts and expenditure method.
650			_aCHINA LIGHT AND POWER CO V RATING COMMISSIONER
650			_aCONTRACTORS BASIS
650			_aDAWKINS (VO) V ROYAL LEAMINGTON SPA
650			_aENERGIS
650			_aKINGSTON UNION ASSESSMENT COMMITTEE V METROPOLITAN WATER BOARD
650			_aLOCAL GOVERNMENT FINANCE ACT 1988 SCH 6
650			_aMERCURY
650			_aRATING LISTS (VALUATION DATE) ORDER 1992
650			_aRENTAL VALUE
650			_aTORCH COMMUNICATIONS
650			_aVALUATION FOR RATING (PLANT AND MACHINERY) REGULATIONS 1994
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c23/06/1998
999			_c54780 _d54780