In section 42(1)(a) and (2) of FA 1996 (amount of landfill tax), for "£40" substitute ." £48 "
The amendments made by subsection (1) have effect in relation to disposals made (or treated as made) on or after 1 April 2010.
Section 18: Standard rate of landfill tax
Finance Act 2009 · 2009 c. 10View on legislation.gov.uk
Part 1: Charges, rates, allowances, etc
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