HL 1969, 45 TC 221; [1969] 1 WLR 675; [1969] 1 All ER 732
A shipbuilder built a new dry dock, the expense incurred were, excavation, building a concrete dock and various valves and pumps. The valves and pumps were used to lower the raise the ship as required. It was held that the whole of the expenditure incurred would be treated as plant and machinery. The purpose of the dry dock was to repair ships which could not be done without the valves and pumps, which in turn could not operate without the dry dock. In addition, it was noted that the dry dock was not a passive receptacle for ships.
