# Finance Act 2008, Section 18: Standard rate of landfill tax


(1) In section 42(1)(a) and (2) of FA 1996 (amount of landfill tax), for “£32” substitute “ £40 ”.
(2) The amendments made by subsection (1) come into force on 1 April 2009 and have effect in relation to disposals made (or treated as made) on or after that date.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/section/18 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.