Section 187 | Rate of landfill tax

In section 42 of the Finance Act 1996 (c. 8) (amount of landfill tax), for the amount specified in subsection (1)(a), and the corresponding amount in subsection (2), substitute—

(a)“£14” in relation to taxable disposals made, or treated as made, on or after 1st April 2003 and before 1st April 2004;

(b)“£15” in relation to taxable disposals made, or treated as made, on or after 1st April 2004.