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)
C2Pt. 3 saving for effect of 2012 c. 11, s. 31 (with application in accordance with art. 7 of the amending S.I.) by The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 6
C3Pt. 3 modified (1.4.2018) by Finance Act 2018 (c. 3), Sch. 12 paras. 31, 34
(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.