Section 142 Landfill tax: rates from 1 April 2017
(1)
Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
(2)
In subsection (1)(a) (standard rate), for “£84.40” substitute “ £86.10 ”.
(3)
In subsection (2) (reduced rate for certain disposals)—
(a)
for “£84.40” substitute “ £86.10 ”, and
(b)
for “£2.65” substitute “ £2.70 ”.
(4)
The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2017.