Finance Act 2000 (c. 17)

Part V U.K. Other taxes

Landfill tax U.K.

140 Rate. U.K.

(1) In section 42 of the M1 Finance Act 1996 (amount of landfill tax), in subsections (1)(a) and (2) for “£10" substitute “ £11 ”.

(2) This section has effect in relation to taxable disposals made, or treated as made, on or after 1st April 2000.

Marginal Citations

M1 1996 c. 8.