Part IIIU.K. Landfill Tax

Modifications etc. (not altering text)

C1Pt. 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 provisionsU.K.

39 Landfill tax.U.K.

(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.