94Rates of landfill taxU.K.
(1)Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
(2)In subsection (1)(a) (standard rate), for “£91.35” substitute “ £94.15 ”.
(3)In subsection (2) (reduced rate for certain disposals), in the words after paragraph (b)—
(a)for “£91.35” substitute “ £94.15 ”, and
(b)for “£2.90” substitute “ £3 ”.
(4)The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2020.