# Local Government Finance Act 1988, Paragraph 18A


(1) A hereditament which is occupied (as mentioned in section 65 of this Act) is exempt to the extent that it consists of, or of any of the appurtenances of, a fixed road crossing over an estuary, river or other watercourse.
(2) For the purposes of this paragraph, a fixed road crossing means a bridge, viaduct, tunnel or other construction providing a means for road vehicles or pedestrians or both to cross the estuary, river or other watercourse concerned.
(3) For the purposes of sub-paragraph (2) above—
(a) a bridge may be a fixed road crossing notwithstanding that it is designed so that part of it can be swung, raised or otherwise moved in order to facilitate passage across, above or below it; but
(b) the expression “bridge” does not include a floating bridge, that is to say, a ferry operating between fixed chains.
(4) The reference in sub-paragraph (1) above to the appurtenances of a fixed road crossing is a reference to—
(a) the carriageway and any footway thereof;
(b) any building, other than office buildings, used in connection with the crossing; and
(c) any machinery, apparatus or works used in connection with the crossing or with any of the items mentioned in paragraphs (a) and (b) above.

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Source: https://www.legislation.gov.uk/ukpga/1988/41/schedule/5/paragraph/18A (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1988/schedule-5/paragraph-18A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.