# Finance Act 2010, Section 15: Standard rate of landfill tax


(1) In section 42(1) and (2) of FA 1996 (standard amount of landfill tax), for “£48” substitute “ £56 ”.
(2) The amendments made by subsection (1) have effect in relation to disposals made (or treated as made) on or after 1 April 2011.

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Source: https://www.legislation.gov.uk/ukpga/2010/13/section/15 (the official version)
Page: https://openlegislation.uk/finance-act-2010/section-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.