There are currently no known outstanding effects for the Finance Act 2015, Cross Heading: Landfill tax.
(1)Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
(2)In subsection (1) (standard rate), for paragraph (a) (but not the “or” following it) substitute—
“(a)£84.40 for each whole tonne disposed of and a proportionately reduced sum for any additional part of a tonne,”.
(3)In subsection (2) (reduced rate for certain disposals), for the words from “reference” to the end substitute “ reference to £84.40 were to £2.65. ”
(4)The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2016.
Schedule 15 makes provision about the treatment of fines for the purposes of landfill tax.
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