# General Rate Act 1967, Paragraph 4


Such part of any plant or any combination of plant and machinery, including gas holders, blast furnaces, coke ovens, tar distilling plant, cupolas, and water towers with tanks, as is, or is in the nature of, a building or structure.

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Source: https://www.legislation.gov.uk/ukpga/1967/9/schedule/3/paragraph/4 (the official version)
Page: https://openlegislation.uk/general-rate-act-1967/schedule-3/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.