# Finance Act 2006, Section 170: Rate of landfill tax


(1) In section 42 of FA 1996 (amount of landfill tax) for the amount specified in subsection (1)(a), and the corresponding amount specified in subsection (2), substitute “ £21 ”.
(2) The amendments made by this section have effect in relation to taxable disposals made, or treated as made, on or after 1st April 2006.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/section/170 (the official version)
Page: https://openlegislation.uk/finance-act-2006/section-170
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.