# Finance Act 2013, Section 198: Standard rate of landfill tax


(1) Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
(2) In subsection (1)(a) (standard rate), for “£72” substitute “ £80 ”.
(3) In subsection (2) (reduced rate) for “£72” substitute “ £80 ”.
(4) The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2014.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/198 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-198
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.