xmlns:atom="http://www.w3.org/2005/Atom"
(1)Paragraph 12A of Schedule 6 to FA 2000 (exemption: mineralogical and metallurgical processes) is amended as follows.
(2)In sub-paragraph (1)—
(a)omit “to a person”, and
(b)omit “by the person”.
(3)In sub-paragraph (2), for the words from “has the same meaning” to the end substitute “means a process falling within Division 23 of NACE Rev 2.”
(4)In sub-paragraph (4), the words after paragraph (c) become sub-paragraph (4A).
(5)In that sub-paragraph, for “sub-paragraph” substitute “paragraph”.
(1)Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
(2)In subsection (1)(a) (standard rate), for “£88.95” substitute “£91.35”.
(3)In subsection (2) (reduced rate for certain disposals), in the words after paragraph (b)—
(a)for “£88.95” substitute “£91.35”, and
(b)for “£2.80” substitute “£2.90”.
(4)The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2019.