http://www.legislation.gov.uk/ukpga/1996/8/section/39Finance Act 1996An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1996-04-29texttext/xmlenStatute Law Database2026-04-15Expert Participation2026-03-18Finance Act 1996Sch. 26 para. 16Finance (No. 2) Act 2005Sch. 6 para. 9(1)(b)Sch. 11 Pt. 2(6)Sch. 6 para. 9(2)Part III Landfill Tax The basic provisions

39 Landfill tax.(1)

A tax, to be known as landfill tax, shall be charged in accordance with this Part.

(2)

The tax shall be under the care and management of the Commissioners of Customs and Excise.