This Act contains general provisions relating to the landfill tax and provides that the tax will be under the care and management of the Commissioners of Customs and Excise ("the Commissioners"). The provisions and the landfill tax apply from 1 October 1996.

Provisions set out in Part 3 to this Act apply to England and Northern Ireland.

Wales and Scotland now have their own legislation on landfill tax:

• Landfill Disposals Tax (Wales) Act 2017;
• Landfill Tax (Scotland) Act 2014.

PART 3: THE BASIC PROVISIONS

Charge to tax

This Act provides that tax...

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