Part 4Other taxes
Landfill tax
99Rate of landfill tax
1
In section 42 of FA 1996 (amount of landfill tax) for the amount specified in subsection (1)(a), and the corresponding amount specified in subsection (2), substitute “
£18
”
.
2
The amendments made by this section have effect in relation to taxable disposals made, or treated as made, on or after 1st April 2005.