Finance Act 2012 (c. 14)

PART 8 U.K. Other taxes

Landfill tax U.K.

205 Standard rate of landfill tax U.K.

(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.