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Part 5Other taxes

Landfill tax

122Landfill tax: rate

(1)In section 42 of the Finance Act 1996 (c. 8) (amount of landfill tax), in subsections (1)(a) and (2) for “£12” substitute “£13”.

(2)This section has effect in relation to taxable disposals made, or treated as made, on or after 1st April 2002.