“…t reached a similar conclusion in The Lancashire and Cheshire Telephone Exchange Co v Manchester Overseers (1884) 14 QBD 267. In Vtesse Networks Ltd v Bradford [2006] EWCA Civ 1339, [2006] RA 427 this court held that a telecommunications company was in rateable occupation of a network of fibre optic cables. Lloyd LJ said at [33]:…”
“…In Vtesse Networks Ltd. v Bradford [2006] EWCA Civ 1339, the chattel in question was a fibre optic telecommunications network comprising pairs of extremely narrow fibres, leased to the ratepayer for use in the trans…”