Part 5

Other taxes

Landfill tax

Landfill tax: rate
122
1
In section 42 of the Finance Act 1996 (c. 8)
(amount of landfill tax), in subsections (1)(a) and (2) for “£12” substitute “ £13 ”.
2
This section has effect in relation to taxable disposals made, or treated as made, on or after 1st April 2002.