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Finance Act 2005
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Finance Act 2005, Section 99 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Section 99:
- Sch. 1A para. 1(cb) inserted by S.I. 2025/224 art. 9(2)
- Sch. 1A para. 3B inserted by S.I. 2025/224 art. 9(3)
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- Sch. 1A para. 1(cb) inserted by S.I. 2025/224 art. 9(2)
- Sch. 1A para. 3B inserted by S.I. 2025/224 art. 9(3)
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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