000			01380cam a2200253 4500
001			WB3649-28
008			000000n2000 000 0 eng u
035			_a(Sirsi) u109963
245			_aDouble assessment
260			_c2000
490			_aEstates Gazette Case Summaries _v[2000] EGCS 142 (9/12/00) (1)
520			_a"R v SoS Environment and another ex p Edison First Power Ltd", QBD 27 November 2000. Powergen UK plc owned two power stations which were included in the central valuation list. Up to and including 1999/2000 the power stations were subject to central non-domestic rating, governed by the Local Government Finance Act 1988 ss52 to 54. In 1999 E acquired the powerstations. The issue was whether E was liable to pay both central and local non-domestic rates for the stations during the year of change in occupation; and whether the double assessment was unlawful under the Local Government Finance Act 1988. "Held" application was dismissed.
590			_aWB
650			_aR V SOS ENVIRONMENT AND ANOTHER EX P EDISON FIRST POWER LTD
650			_aPOWER STATIONS
650			_aELECTRICITY GENERATION
650			_aRATING LISTS
650			_aNON DOMESTIC RATING
650			_aLOCAL GOVERNMENT FINANCE ACT 1988
650			_aPOWERGEN
650			_aELECTRICITY SUPPLY (RATEABLE VALUES) ORDER 1994
690			_aRATING AND LOCAL TAXATION
942			_n0
999			_c65591 _d65591