 This followed the UK House of Lords decision in Poplar Assessment Committee v Roberts.Elemental Approach
"Kwong Fat Loong Shipyard v CRV [1990] HKDCLR 5"
The tribunal accepted the respondent's elemental approach of valuation by dividing the tenement into four elements and using the comparative method to value three of those elements and the contractor's method for the remaining slipway.Government Lease Restrictions
"Lee King v CRV RA130/77"
"CRV v Lai Kit Lau Mutual Aid Committee and Another [1986] HKLR 93"
Government lease restrictions and conditions other than statutory restrictions should be ignored in rating assessments.