# Finance Act 1999, Section 124: Rate of landfill tax.


(1) In section 42 of the Finance Act 1996 (amount of landfill tax), in subsections (1)(a) and (2), for “£7”, in each place where it occurs, there shall be substituted “ £10 ”.
(2) This section has effect in relation to taxable disposals made, or treated as made, on or after 1st April 1999.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/section/124 (the official version)
Page: https://openlegislation.uk/finance-act-1999/section-124
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.