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General Rate Act 1967
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CLASS 1
1Machinery and plant (together with the shafting, pipes, cables, wires and other appliances and structures accessory thereto) which is used or intended to be used mainly or exclusively in connection with any of the following purposes, that is to say—
(a)the generation, storage, primary transformation or main transmission of power in or on the hereditament; or
(b)the heating, cooling, ventilating, lighting, braining, or supplying of water to the land or buildings of which the hereditament consists, or the protecting of the hereditament from fire:
Provided that, in the case of machinery or plant which is in or on the hereditament for the purpose of manufacturing operations or trade processes, the fact that it is used in connection with those operations or processes for the purpose of heating, cooling, ventilating, lighting, draining, supplying water, or protecting from fire shall not cause it to be treated as falling within the classes of machinery or plant specified in this Schedule.
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