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Part 1Charges, rates, allowances etc

Environmental taxes

25Standard rate of landfill tax

(1)In section 42(1)(a) and (2) of FA 1996 (amount of landfill tax), for “£56” substitute “£64”.

(2)The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2012.