 Section 8A was added into the Rating Ordinance in 1991 to deem certain plant items rateable in their own right.It provided that where any land, building or structure was occupied by any person by means of any plant, such land, building or structure shall be deemed for rating purposes to be a separate tenement, whether or not such land, building or structure is otherwise a tenement.“Plant”, as specified under Section 8A, included cables, ducts, pipelines, railway lines, tramway lines, oil tanks, settings and supports for plant or machinery.