In section 42 of the Finance Act 1996 (c. 8) (amount of landfill tax), for the amount specified in subsection (1)(a), and the corresponding amount in subsection (2), substitute—
(a)“£14” in relation to taxable disposals made, or treated as made, on or after 1st April 2003 and before 1st April 2004;
(b)“£15” in relation to taxable disposals made, or treated as made, on or after 1st April 2004.