http://www.legislation.gov.uk/ukpga/2005/7/section/99Finance Act 2005An 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.texttext/xmlenStatute Law Database2025-05-29Expert Participation2025-03-21 Part 4 991In 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 ”.2The amendments made by this section have effect in relation to taxable disposals made, or treated as made, on or after 1st April 2005.