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(1)Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
(2)In subsection (1)(a) (standard rate), for “£102.10” substitute “£103.70”.
(3)In subsection (2) (reduced rate for certain disposals), in the words after paragraph (b)—
(a)for “£102.10” substitute “£103.70”, and
(b)for “£3.25” substitute “£3.30”.
(4)The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2024.
(1)In section 16(4) of FA 2001 (rate of aggregates levy), for “£2” substitute “£2.03”.
(2)The amendment made by this section has effect in relation to aggregate subjected to commercial exploitation on or after 1 April 2024.
(1)In section 45(1) of FA 2021 (rate of plastic packaging tax), for “£210.82” substitute “£217.85”.
(2)The amendment made by this section has effect in relation to packaging components produced in, or imported into, the United Kingdom on or after 1 April 2024.