|Source:||All England Reporter|
|Publisher Citation:|| 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).