Finance Act 1996Finance Act 1996PARTIII LANDFILLTAX The basic provisions Landfill tax. 39. - (1) A tax, to be known as landfill tax, shall be charged in accordancewith this Part. (2) The tax shall be under the care and management of the Commissioners ofCustoms and Excise. Charge to tax. 40. - (1) Tax shall be charged on a taxable disposal. (2) A disposal is a taxable disposal if- (a) it is a disposal of material as waste, (b) it is made by way of landfill, (c) it is made at a landfill site, and (d) it is made on or after 1st October 1996. (3...