Section 104 | Landfill tax: rate

(1)In section 42 of the Finance Act 1996 (c. 8) (amount of landfill tax), in subsections (1)(a) and (2) for “£11” substitute “ £12 ”.

(2)This section has effect in relation to taxable disposals made, or treated as made, on or after 1st April 2001.