Statute
Section 100 — Finance Act 2014: Rates of landfill tax
Text of the provision Official document
Rates of landfill tax 100 1 Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
2 In subsection (1)(a) (standard rate), for “£80” substitute “ £82.60 ” .
3 In subsection (2) (reduced rate for disposal of qualifying material)—
a for “£80” substitute “ £82.60 ” , and b for “£2.50” substitute “ £2.60 ” .
4 The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2015.
Official source: legislation.gov.uk
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