Finance Act 2012

205Standard rate of landfill tax

This adran has no associated Nodiadau Esboniadol

(1)In section 42(1)(a) and (2) of FA 1996 (amount of landfill tax) for “£64” substitute “£72”.

(2)The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2013.