Section 124 | Rate of landfill tax.

(1)In section 42 of the Finance Act 1996 (amount of landfill tax), in subsections (1)(a) and (2), for “£7”, in each place where it occurs, there shall be substituted “ £10 ”.

(2)This section has effect in relation to taxable disposals made, or treated as made, on or after 1st April 1999.