Landfill taxU.K.
170Rate of landfill taxU.K.
(1)In section 42 of FA 1996 (amount of landfill tax) for the amount specified in subsection (1)(a), and the corresponding amount specified in subsection (2), substitute “ £21 ”.
(2)The amendments made by this section have effect in relation to taxable disposals made, or treated as made, on or after 1st April 2006.