# Finance Act 2014, Section 100: Rates 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 “£80” substitute “ £82.60 ”.
(3) In subsection (2) (reduced rate for disposal of qualifying material)—
(a) for “£80” substitute “ £82.60 ”, and
(b) for “£2.50” substitute “ £2.60 ”.
(4) The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2015.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/section/100 (the official version)
Page: https://openlegislation.uk/finance-act-2014/section-100
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.