USKT, 1. 9, 1. 2001
Tenements
containing
machinery.
Advertising stations,
(1967. c. 9, 10, 28.)
(b) the landlord undertook to pay the Crown rent, the costs of repairs and insurance and any other expenses necessary to maintain the tenement in a state to command that rent. (3) For the purpose of an interim valuation of a tenement. the value to be ascribed to the tenement under subsection (2) shall not exceed the value which would have been ascribed thereto in the valuation list if the tenement had been subsisting throughout the year before that in which the valuation list came into force.
(4) For the purpose of an interim valuation of a tenement, it shall be assumed that at the time by reference to which that value would have been ascertained-
(a) the tenement was in the same state as at the time of the valuation and any relevant factors affecting the mode or character of occupation were those subsisting at the last mentioned time: and
(b) the locality in which the tenement is situated was in the same state, with regard to the other premises situated in the locality, the occupation and use of those premises. the transport services and other facilities available in the locality and other matters affecting the amenities of the locality, as at the time of the valuation.
8. For the purpose of ascertaining the rateable value of a tenement under section 7-
(a) subject to paragraph (6), all machinery (including lifts) used as adjuncts to the tenement shall be regarded as part of the tenement, but the reasonable expenses incurred in working such machinery shall be allowed for in arriv- ing at the rateable value of the tenement;
(6) no account shall be taken of the value of any machinery in or on the levement for the purpose of manufacturing operations or trade processes.
9.
(1) Where the right to use land for the purpose of exhibiting advertisements is let, reserved or otherwise granted to a person other than the occupier of the land, or, where the land is not occupied for any other purpose, to any person other than the owner of the land, that right shall, subject to subsection (2), be deemed for ruting purposes to be a separate tenement in the occupation of the person for the time being entitled to the right and, for the purpose of section 7-
(a) in valuing that separate tenement for rating purposes, the rent at which it might be expected to be let shall be estimated as if the rent would include a proper amount in respect of any structure or sign for the time being available for use, for the purpose of exhibiting advertise-
ments, by the occupier of the separate tenement, notwith- standing that the structure or sign was provided by him or was provided after the said right was let, reserved or otherwise granted;
(b) in valuing the land on which the separate tenement exists for rating purposes, no account shall be taken of any value or increased value arising from the use of the land for the purpose of exhibiting advertisements in accord- ance with the said right.
(2) The separate tenement aforesaid shall be treated as com- ing into existence at the earliest time at which cither-
(a) any structure or sign is erected in exercise of the said
right: or
(b) any advertisement is exhibited in pursuance of the right. (3) For the purpose of section 24 the crection, dismantling or alteration of any structure or sign, in exercise of the right under subsection (1), shall be treated as a structural alteration of the tenement.
(4) Where land is used temporarily or permanently for, or for the erection of, a structure used for or in connexion with, the exhibition of advertisements but is not otherwise occupied, and subsection (1) does not apply, the person permitting the land to be so used or, if that person cannot be ascertained, the owner of the land shall be deemed to be in occupation of the land and be rateable in respect thereof according to the value of that use of the land.
(5) Where a topement, which is rateable in respect of its occupation for other purposes, is used temporarily or permanently for, or for the erection thereon of a structure used for or in connexion with, the exhibition of advertisements, and subsection (1) does not apply, any estimate of the rateable value of the tenc- oient for the purpose of section 7 shall include the increased value arising from that use of the land.
(6) Where an advertisement is exhibited on any land, and subsections (1), (4) and (5) do not apply, the advertisement shall be deemed for rating purposes to be a separate tenement and shall be valued for rating purposes as if it were a separate tenement under subsection (1).
(7) In this section, "land" includes any structure, hoarding, frame, post or wall.
10. Subject to this Ordinance, the Commissioner shall sep- arately estimate the rateable value of each tenement, except in the following cases-
Valuations to be separate except in certain cases,
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