Statutory Instrument 1989 No. 441

The Valuation for Rating (Plant and Machinery) Regulations 1989

(The document as of February, 2008)

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STATUTORY INSTRUMENTS

1989 No. 441

RATING AND VALUATION

The Valuation for Rating (Plant and Machinery) Regulations 1989

Made	12th March 1989

Laid before Parliament

17th March 1989

Coming into force

7th April 1989

The Secretary of State for the Environment as respects England, and the Secretary of State for Wales as respects Wales, in exercise of the powers conferred on them by sections 143(2) and 146(6) of and paragraph 2(8) of Schedule 6 to the Local Government Finance Act 1988^[1], and of all other powers enabling them in that behalf, hereby make the following Regulations:

    1.    These Regulations may be cited as the Valuation for Rating (Plant and Machinery) Regulations 1989 and shall come into force on 7th April 1989.

    2.    In relation to any hereditament other than a hereditament which is valued on the profits basis, in applying the provision of sub-paragraphs (1) to (7) of paragraph 2 of Schedule 6 to the Local Government Finance Act 1988-
 (a) all such plant or machinery in or on the hereditament as belongs to any of the classes set out in the Schedule shall be assumed to be part of the hereditament; and
 (b) the value of all other plant and machinery in or on the hereditament shall be assumed to have no effect on the rent to be estimated as required by paragraph 2(1).

    3.    The valuation officer shall, on being so required in writing by the occupier of any hereditament, supply to him particulars in writing showing what machinery and plant, or whether any particular machinery or plant, has been assumed in pursuance of regulation 2(a) to form part of the hereditament.

Nicholas Ridley

Secretary of State for the Environment

9th March 1989

Peter Walker

Secretary of State for Wales

12th March 1989

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Notes:

[1] 1988 c. 41.

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