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Legislation
Finance Act 1996

Crossheading The basic provisions

  • Section 39 Landfill tax.
  • Section 40 Charge to tax.
  • Section 40A Disposals of material
  • Section 41 Liability to pay tax.
  • Section 42 Amount of tax.
  1. The basic provisions
  2. Landfill tax.

Section 39 | Landfill tax.

From legislation.gov.uk

(1)A tax, to be known as landfill tax, shall be charged in accordance with this Part.

(2)The tax shall be under the care and management of the Commissioners of Customs and Excise.

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