Iceland Foods Ltd v Berry (Valuation Officer)

Rates – Plant and machinery deemed to be part of hereditament. The Court of Appeal, Civil Division, in dismissing the appellant company's appeal, held that the air handling system used by it in its premises was not plant or machinery 'used or intended to be used in connection with services mainly or exclusively as part of manufacturing operations or trade processes', within the meaning of the Valuation for Rating (Plant and Machinery) (England) Regulations 2000, SI 2000/540. In particular, keeping food in its same frozen state so that it might be sold was not any kind of 'trade process'.

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