http://www.legislation.gov.uk/uksi/1991/475/contents/made

The Non-Domestic Rating (Electricity Generators) Regulations 1991

Local Government

King's Printer of Acts of Parliament

2011-07-04

RATING AND VALUATION

These Regulations provide for the treatment, for the purposes of non-domestic rating, of certain hereditaments used for the generation of electricity. They provide for so much of certain hereditaments as consist of land, plant or buildings used for the winning and working or production of fuel used in the generation of electricity on the hereditament to be treated as hereditaments separate from the remainder.