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Landfill tax99Rate of landfill tax

(1)    In section 42 of FA 1996 (amount of landfill tax) for the amount specified in subsection (1)(a), and the corresponding amount specified in subsection (2), substitute “£18”.

(2)    The amendments made by this section have effect in relation to taxable disposals made, or treated as made, on or after 1st April 2005.

NOTES
Initial Commencement
Royal Assent

This Act received Royal Assent on 7 April 2005: for provision as to the effect of the amendments made by this section see sub-s (2) above.
Accounting93 Environmental Law93 Environmental Taxes93 Environment & Property94 Land Protection95 Real Property Law94 Company Accounts93 Waste94 Tax Law93 Landfill Tax99

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