C1Part III Landfill Tax

Annotations:
Modifications etc. (not altering text)
C1

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)

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.