Part 1Charges, rates etc
Other environmental taxes
15Standard rate of landfill tax
(1)
In section 42(1) and (2) of FA 1996 (standard amount of landfill tax), for “£48” substitute “
£56
”
.
(2)
The amendments made by subsection (1) have effect in relation to disposals made (or treated as made) on or after 1 April 2011.