CH D 1975, 50 TC 509; [1975] STC 480; [1976] 1 WLR 215; [1975]3 ALL ER 455
A petrol filling station constructed a metal canopy that protected the petrol pumps, customers and provided illumination. It was held that the canopy was not plant as it was not part of the apparatus supplying petrol and did not perform a function of carrying on the trade.