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Finance Act 2005
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99Rate of landfill taxU.K.
(1)In 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 ”.
(2)The amendments made by this section have effect in relation to taxable disposals made, or treated as made, on or after 1st April 2005.
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