Source: All England Reporter
Publisher Citation: [1999] All ER (D) 1323
Court: House of Lords

Lord Steyn, Lord Cooke of Thorndon, Lord Hope of Craighead, Lord Clyde and Lord Millett

Representation Hazel Williamson QC and Richard Glover (instructed by Stephenson Harwood) for the appellant.
  David Holgate QC and Timothy Mould (instructed by the Solicitor of the Inland Revenue) for the respondent.
Judgment Dates: 25 November 1999


Rating - Non-domestic - Primary function of hereditament destruction by incineration of refuse - Whether primary function of hereditament in connection with a scheme for the production for sale of both electrical power and heat - Electricity Generators (Rateable Values) Order 1989, art 3(2)(a)(ii).

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