There are currently no known outstanding effects for the Finance Act 2019, Section 65.
(1)Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
(2)In subsection (1)(a) (standard rate), for “£88.95” substitute “ £91.35 ”.
(3)In subsection (2) (reduced rate for certain disposals), in the words after paragraph (b)—
(a)for “£88.95” substitute “ £91.35 ”, and
(b)for “£2.80” substitute “ £2.90 ”.
(4)The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2019.
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