Introduction Details of the Section
2.Subsection (1) changes the rate of landfill tax from “£64” to “£72” in sections 42(1)(a) and 42(2) of the Finance Act 1996 (amount of landfill tax).
3.Subsection (2) provides for the increase to apply to disposals of relevant waste made, or treated as made, on or after 1 April 2013.