There are currently no known outstanding effects for the Finance Act 2021, Section 111.
(1)Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
(2)In subsection (1)(a) (standard rate), for “£94.15” substitute “ £96.70 ”.
(3)In subsection (2) (reduced rate for certain disposals), in the words after paragraph (b)—
(a)for “£94.15” substitute “ £96.70 ”, and
(b)for “£3” substitute “ £3.10 ”.
(4)The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2021.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
