The Soft Drinks Industry Levy Regulations 2018
The Regulations make provision in relation to soft drinks industry levy (“the levy”) introduced by the Finance Act 2017 (c. 10) (“the Act”).
Lifecycle
Department
Made
15 Jan 2018
—
In force
06 Apr 2018
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 27(5), 29(4) and (5), 30(1)(d), (3), (4)(b) and (7), 34, 39, 48, 49, 52(1) to (3), 53(1), 57 and 59(2) and (3)(c) of the Finance Act 2017.
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