{
  "url": "https://openlegislation.uk/finance-act-2000/section-140",
  "json_url": "https://openlegislation.uk/finance-act-2000/section-140.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "section/140",
  "kind": "section",
  "number": "140",
  "heading": "Rate.",
  "text": "(1) In section 42 of the Finance Act 1996 (amount of landfill tax), in subsections (1)(a) and (2) for “£10\" substitute “ £11 ”.\n(2) This section has effect in relation to taxable disposals made, or treated as made, on or after 1st April 2000.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1996 c. 8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/section/140",
    "retrieved_at": "2026-10-28T17:11:22.045620+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}