Statute
Section 18 — Finance Act 2008: Standard rate of landfill tax
Text of the provision Official document
Standard rate of landfill tax 18 1 In section 42(1)(a) and (2) of FA 1996 (amount of landfill tax), for “£32” substitute “ £40 ” .
2 The amendments made by subsection (1) come into force on 1 April 2009 and have effect in relation to disposals made (or treated as made) on or after that date.
Official source: legislation.gov.uk
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