42 Amount of tax
Finance Act 1996 (1996 c 8) | Legislation

42  Amount of tax

(1)     The amount of tax charged on a taxable disposal shall be found by taking—

[(a)     [£103.70] for each whole tonne disposed of and a proportionately reduced sum for any additional part of a tonne,] or

(b)     a proportionately reduced sum if less than a tonne is disposed of.

(2)     [Where—

(a)     the] material disposed of consists entirely of qualifying material [or qualifying [fines, and

(b)     the disposal is made at a landfill site,

this

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