Part 1Charges, rates, allowances, etc
Other environmental taxes and duties
18Standard rate of landfill tax
1
In section 42(1)(a) and (2) of FA 1996 (amount of landfill tax), for “£40” substitute “
£48
”
.
2
The amendments made by subsection (1) have effect in relation to disposals made (or treated as made) on or after 1 April 2010.