Section 39 Landfill tax.
(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.
A tax, to be known as landfill tax, shall be charged in accordance with this Part.
The tax shall be under the care and management of the Commissioners of Customs and Excise.