SCHEDULES

SCHEDULE 12 N.I. BASIS OF VALUATION

PART III N.I. HEREDITAMENTS CONTAINING PLANT OR MACHINERY

Kinds of plant and machinery to be included in valuation N.I.

2.  Where there is in or on a hereditament any plant or machinery which is of a description falling within a class mentioned in paragraph 3, and which also, where kinds of plant and machinery are there listed in relation to plant or machinery of such a description, is of such a kind, the plant or machinery shall, subject to any order under paragraph 4, be deemed to be part of the hereditament. N.I.