000			01690cam a2200229 4500
001			ABS66639
008			030502n2003 000 0 eng u
035			_a(Sirsi) u122180
245			_aR v Central VO and another ex p Edison First Power Ltd
260			_c2003
490			_aEstates Gazette Case Summaries _v[2003] 16 EG 01 (CS) (1)
520			_a[2003] UKHL 20. Appellant E purchased two power stations in 1999 from Powergen. Powergen as an electricity generator was centrally rated en bloc in accordance with the Electricity Supply (Rateable Values) Order 1994 under which it paid a fixed sum per year depending on its fixed capacity. E paid Powergen £13.4m in respect of its liability for rates in 1999-2000 rating year. E was charged local rates under the Local Government Finance Act 1988 assessed on annual value of power stations for the period of completion in July 1999 until end of March 2000. E's claim that it had been subject to double taxation and its application to quash 1994 Order was dismissed (QBD Abs63769) and on appeal by CA ([2001] EWCA Civ 1096 [2001] RA 229). HL held that the 1994 Order should stand. Appeal dismissed. View judgment at www.parliament.the-stationery-office.co.uk.
590			_aABS
650			_aR V CENTRAL VO EX P EDISON FIRST POWER LTD
650			_aPOWER STATIONS
650			_aDOUBLE ASSESSMENT
650			_aELECTRICITY SUPPLY INDUSTRY (RATEABLE VALUES) ORDER 1994
650			_aLOCAL GOVERNMENT FINANCE ACT 1988
690			_aRATING AND LOCAL TAXATION-CASE LAW
856			_uhttps://www.parliament.the-stationery-office.co.uk/pa/ld200203/ldjudgmt/jd030410/edison-1.htm _zView judgment on UK Parliament website.
942			_n0
999			_c72617 _d72617