# Finance Act 2001, Section 104: Landfill tax: rate


(1) In section 42 of the Finance Act 1996 (c. 8) (amount of landfill tax), in subsections (1)(a) and (2) for “£11” substitute “ £12 ”.
(2) This section has effect in relation to taxable disposals made, or treated as made, on or after 1st April 2001.

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Source: https://www.legislation.gov.uk/ukpga/2001/9/section/104 (the official version)
Page: https://openlegislation.uk/finance-act-2001/section-104
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.