18Standard rate of landfill taxU.K.
This section has no associated Explanatory Notes
(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.