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)
(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.