Local Government Act 1974

18 Rating of plant and machinery

(1) In subsection (5) of section 21 of the principal Act (power for the Secretary of State by order to exclude certain items of plant or machinery, or parts of such items, from being treated as part of a hereditament for the purposes of valuation) for the words from " which satisfies " to the end of the subsection there shall be substituted the words " which falls within any of paragraphs (a) to (c) below, that is to say,—

(a) any item or part of an item which is moved or rotated by motive power as part of a process of manufacture;

(b) so much of any refractory or other lining forming part of any plant or machinery as is customarily renewed by reason of normal use at intervals of such frequency being less than a year as may be specified in the order;

(c) any item which is of such a description and in respect of which such conditions are fulfilled as may be specified in the order and which is readily capable of being moved from one site and re-erected in its original state on another without the substantial demolition of the item or of any surrounding structure ".

(2) Section 22 of the principal Act (determination of certain questions as to plant and machinery) shall cease to have effect.