R v Secretary of State for the Environment, Transport & The Regions, Ex Parte Edison First Power Ltd: R v Central Valuation Officer, Ex Parte Edison First Power Ltd

The appellant continued to be liable to pay non-domestic rates in both the central and local valuation lists for power stations it had previously disposed of as Parliament had not introduced a scheme for double assessment of central list non-domestic rates, and the appellant was not entitled to a revaluation until the end of the year.