# Finance Act 2003, Section 187: Rate of landfill tax


In section 42 of the Finance Act 1996 (c. 8) (amount of landfill tax), for the amount specified in subsection (1)(a), and the corresponding amount in subsection (2), substitute—
(a) “£14” in relation to taxable disposals made, or treated as made, on or after 1st April 2003 and before 1st April 2004;
(b) “£15” in relation to taxable disposals made, or treated as made, on or after 1st April 2004.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/section/187 (the official version)
Page: https://openlegislation.uk/finance-act-2003/section-187
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.