Finance Act 1996PART IIILANDFILL TAX The basic provisions Landfill tax. 39. - (1) A tax, to be known as landfill tax, shall be charged in accordance with this Part. (2) The tax shall be under the care and management of the Commissioners of Customs 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)...