C1Part III Landfill Tax
Annotations:
Modifications etc. (not altering text)
The basic provisions
39 Landfill tax.
1
A tax, to be known as landfill tax, shall be charged in accordance with this Part.
2
The tax shall be under the care and management of the Commissioners of Customs and Excise.
Pt. III (ss. 39-71 applied (29.4.1996) by 1986 c. 45, Sch. 6 paras. 3B, 8B (as inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12)
Pt. III (ss. 39-71) applied (31.7.1998) by 1998 c. 36, s. 148(4)