Part 3 of the Finance Act 1996 (landfill tax) is amended as follows.
In section 40(1) (charge on taxable disposal), after "taxable disposal" insert ." made in England and Wales or Northern Ireland "
Schedule 4 contains further amendments relating to the disapplication of landfill tax to Scotland.
This section has effect in relation to disposals made on or after such date as is appointed by the Treasury by order under this subsection.