# Finance Act 1996, 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.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/section/39 (the official version)
Page: https://openlegislation.uk/finance-act-1996/section-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.