Valuation Act, 1986
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Definitions. |
1.—(1) In this Act— | |
“the Act of 1852” means the Valuation (Ireland) Act, 1852 ; | ||
“the Act of 1860” means the Annual Revision of Rateable Property (Ireland) Amendment Act, 1860; | ||
“the Minister” means the Minister for Finance. | ||
(2) For the purposes of the Valuation Acts, “plant” means— | ||
(a) any fixture or structure so attached or secured to, or integrated with, premises comprising any mill or manufactory, or building erected or used for any such purpose, as to be of a permanent or semi-permanent nature, or | ||
(b) any fixture or structure associated with such premises that, although free-standing, is of such size, weight and construction as to be of a permanent or semi-permanent nature. |