Finance Act 2002 s 122

s 122 Landfill tax: rate

(1) In section 42 of the Finance Act 1996 (c. 8) (amount of landfill tax), in subsections (1)(a) and (2) for “£12” substitute “ £13 ” . (2) This section has effect in relation to taxable disposals made, or treated as made, on or after 1st April 2002.

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