PART 2Finance

Welsh tax on disposals to landfill

19Disapplication of UK landfill tax

1

Part 3 of the Finance Act 1996 (landfill tax) is amended as follows.

2

In section 40(1) (charge on taxable disposal), omit “and Wales”.

I13

This section has effect in relation to disposals made on or after such date as is appointed by the Treasury by order under this subsection.