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.