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					<dc:identifier>http://www.legislation.gov.uk/ukpga/1996/8/section/39</dc:identifier><dc:title>Finance Act 1996</dc:title><dc:description>An 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.</dc:description><dc:date>1996-04-29</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-04-15</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-03-18</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="1996"/><ukm:Number Value="8"/><ukm:EnactmentDate Date="1996-04-29"/><ukm:ISBN Value="0105408964"/><ukm:UnappliedEffects><ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 6 para. 9(1)(b) Sch. 11 Pt. 2(6)" URI="http://www.legislation.gov.uk/id/effect/key-248a1fd14d4b51331fd978fae163f390" AffectedNumber="8" Row="1312" RequiresApplied="false" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2005/22" Type="repealed" Modified="2021-12-21T20:16:58Z" AffectedYear="1996" EffectId="key-248a1fd14d4b51331fd978fae163f390" AffectedProvisions="Sch. 26 para. 16" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1996/8" AffectingEffectsExtent="E+W+S+N.I." Notes="This amendment not applied to legislation.gov.uk. Sch. 6 para. 9 repealed (1.4.2009, with effect in accordance with s. 1329(1) of the amending Act) by 2009 c. 4, s. 1329(1), Sch. 1 para. 673(b), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Pt. 8 para. 64)" AffectingYear="2005" AffectingNumber="22"><ukm:AffectedTitle>Finance Act 1996</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-26" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/26">Sch. 26 </ukm:Section><ukm:Section Ref="schedule-26-paragraph-16" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/26/paragraph/16" FoundRef="schedule-26">para. 16</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance (No. 2) Act 2005</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-9-1-b" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/schedule/6/paragraph/9/1/b">para. 9(1)(b)</ukm:Section> <ukm:Section Ref="schedule-11" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/schedule/11">Sch. 11 </ukm:Section><ukm:Section Ref="schedule-11-part-2-6" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/schedule/11/part/2/6" FoundRef="schedule-11-part-2">Pt. 2(6)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-9-2" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/schedule/6/paragraph/9/2">para. 9(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/body" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/body" NumberOfProvisions="265" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-03-18"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/part/III" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/III" NumberOfProvisions="48" id="part-III" RestrictStartDate="2026-03-18"><Number><CommentaryRef Ref="c14609961"/><CommentaryRef Ref="key-f1f6b8e36040de8da38201dc67396324"/><CommentaryRef Ref="key-0f15d6d53bf26a76b99c3e9248d4470b"/>Part III</Number><Title> Landfill Tax</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/part/III/crossheading/the-basic-provisions" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/III/crossheading/the-basic-provisions" NumberOfProvisions="5" id="part-III-crossheading-the-basic-provisions" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-03-18"><Title> The basic provisions</Title><P1group RestrictStartDate="1996-04-29"><Title> Landfill tax.</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/39" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/39" id="section-39"><Pnumber>39</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/39/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/39/1" id="section-39-1"><Pnumber>1</Pnumber><P2para><Text>A tax, to be known as landfill tax, shall be charged in accordance with this Part.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/39/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/39/2" id="section-39-2"><Pnumber>2</Pnumber><P2para><Text>The tax shall be under the care and management of the Commissioners of Customs and Excise.</Text></P2para></P2></P1para></P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary id="c14609961" Type="C"><Para><Text><CitationSubRef id="c00286" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/III" SectionRef="part-III">Pt. III</CitationSubRef> (ss. 39-71 applied (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1986/45" id="c00287" Year="1986" Class="UnitedKingdomPublicGeneralAct" Number="45">1986 c. 45</Citation>, <CitationSubRef CitationRef="c00287" id="c00288" URI="http://www.legislation.gov.uk/id/ukpga/1986/45/schedule/6/paragraph/3B" SectionRef="schedule-6-paragraph-3B">Sch. 6 paras. 3B</CitationSubRef>, <CitationSubRef CitationRef="c00287" id="c00289" URI="http://www.legislation.gov.uk/id/ukpga/1986/45/schedule/6/paragraph/8B" Operative="true" SectionRef="schedule-6-paragraph-8B">8B</CitationSubRef> (as inserted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00290" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>, <CitationSubRef CitationRef="c00290" id="c00291" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/60" SectionRef="section-60">s. 60</CitationSubRef>, <CitationSubRef CitationRef="c00290" id="c00292" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/5/part/III/paragraph/12" Operative="true" SectionRef="schedule-5-part-III-paragraph-12">Sch. 5 Pt. III para. 12</CitationSubRef>)</Text></Para><Para><Text><CitationSubRef id="c00293" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/III" SectionRef="part-III">Pt. III</CitationSubRef> (ss. 39-71) applied (31.7.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00294" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>, <CitationSubRef CitationRef="c00294" id="c00295" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/148/4" Operative="true" SectionRef="section-148-4">s. 148(4)</CitationSubRef></Text></Para></Commentary><Commentary id="key-f1f6b8e36040de8da38201dc67396324" Type="C"><Para><Text><CitationSubRef id="c58iccpn4-00006" SectionRef="part-III" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/III">Pt. 3</CitationSubRef> saving for effect of 2012 c. 11, s. 31 (with application in accordance with art. 7 of the amending S.I.) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2015/599" id="c58iccpn4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="599" Title="The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015">The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599)</Citation>, <CitationSubRef CitationRef="c58iccpn4-00007" id="c58iccpn4-00008" SectionRef="article-6" URI="http://www.legislation.gov.uk/id/uksi/2015/599/article/6" Operative="true">art. 6</CitationSubRef></Text></Para></Commentary><Commentary id="key-0f15d6d53bf26a76b99c3e9248d4470b" Type="C"><Para><Text><CitationSubRef id="c5o7meir4-00006" SectionRef="part-III" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/III">Pt. 3</CitationSubRef> modified (1.4.2018) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5o7meir4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>, <CitationSubRef CitationRef="c5o7meir4-00007" id="c5o7meir4-00008" SectionRef="schedule-12-paragraph-31" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/31" Operative="true">Sch. 12 paras. 31</CitationSubRef>, <CitationSubRef CitationRef="c5o7meir4-00007" id="c5o7meir4-00009" SectionRef="schedule-12-paragraph-34" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/34">34</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>