Section 198: Standard rate of landfill tax

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Part 4: Excise duties and other taxes

Section 42 of FA 1996 (amount of landfill tax) is amended as follows.

In subsection (1)(a) (standard rate), for "£72" substitute ." £80 "

In subsection (2) (reduced rate) for "£72" substitute ." £80 "

The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2014.

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