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The basic provisions The basic provisions

United Kingdom

  1. 39Landfill tax.
  2. 40Charge to tax.
  3. 40ADisposals of material
  4. 41Liability to pay tax.
  5. 42Amount of tax.

Notes on Part III

Modifications

C1

Pt. III (ss. 39-71 applied (29.4.1996) by 1986 c. 45, Sch. 6 paras. 3B, 8B (as inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12)

Pt. III (ss. 39-71) applied (31.7.1998) by 1998 c. 36, s. 148(4)

C2

Pt. 3 saving for effect of 2012 c. 11, s. 31 (with application in accordance with art. 7 of the amending S.I.) by The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 6

C3

Pt. 3 modified (1.4.2018) by Finance Act 2018 (c. 3), Sch. 12 paras. 31, 34