{
  "url": "https://openlegislation.uk/finance-act-2016/section-142",
  "json_url": "https://openlegislation.uk/finance-act-2016/section-142.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "section/142",
  "kind": "section",
  "number": "142",
  "heading": "Landfill tax: rates from 1 April 2017",
  "text": "(1) Section 42 of FA 1996 (amount of landfill tax) is amended as follows.\n(2) In subsection (1)(a) (standard rate), for “£84.40” substitute “ £86.10 ”.\n(3) In subsection (2) (reduced rate for certain disposals)—\n(a) for “£84.40” substitute “ £86.10 ”, and\n(b) for “£2.65” substitute “ £2.70 ”.\n(4) The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2017.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/section/142",
    "retrieved_at": "2026-10-28T17:00:50.607796+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}