s 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.